Rejected goods not ret to factoty - reversal of cenvat

[venkat eswaran]

Dear sir / madam,

 

We have factory at chennai, T.N. and branch office at Delhi.  We suuplied goods to customer at Utter Pradesh. This has been rejected and rejected goods were sent to our Delhi branch not coming back to our factory.

My question is whether we can reverse the Cenvat Credit and CST amount for the rejected goods or not since it is not coming back to factory

 

Venkat

 

AI Summary

Cenvat credit availability requires rejected goods to be returned to the factory before credit can be availed.
Cenvat credit on rejected goods can be availed only when goods are physically returned to the factory; credit may be taken on the sender's excise invoice or the manufacturer's retained triplicate invoice, and Rule 16 applies solely upon receipt in the factory, excluding branch or office premises located outside the factory.