cenvat credit in case of sales return

[sanjay gajera]

Dear Sir,

Pls give me information about cenvat credit in case of sales return as such raw materials from non register excisable unit  

We had sale raw materials to other party which is non register excisable unit, after some time that party gives us some goods return to us. In this case we can avail excise duty credit or not.

AI Summary

Eligibility to Claim CENVAT Credit on Sales Returns: Duty Paying Document Required Under Rule 16, Central Excise Rules 2002. A query was raised regarding the eligibility to claim CENVAT credit on sales returns of raw materials from a non-registered excisable unit. It was clarified by one respondent that to avail CENVAT credit on returned goods, a Duty Paying document is necessary, as per Rule 16 of the Central Excise Rules, 2002, though challenges may arise in this scenario. Another respondent suggested that input credit could be claimed using the original and duplicate invoices or the assessee's copy of the invoice.