Goods returned

[Gopal B]

Dear Sir,due to material rejection We get goods back on our invoice. Shall we take cenvat credit on our own Invoice? pls. guide

AI Summary

CENVAT Credit Allowed on Returned Goods if Processed Under Rule 16, Sub-rule (2) of Central Excise Rules 2002. A user inquired whether CENVAT credit can be claimed on goods returned due to material rejection, using their own invoice. Two responses confirmed that CENVAT credit is permissible. The first response advised checking Rule 16 of the Central Excise Rules, 2002. The second response added that the credit is allowed if the rejected goods undergo a process that qualifies as manufacturing, as per sub-rule (2) of Rule 16. Both responses emphasized compliance with the specified rules.