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 on returned goods allowed where post return processing qualifies as manufacture and rules are complied with.
A claimant may avail CENVAT credit on their own invoice for goods returned due to rejection, provided that the processing applied to the rejected goods before subsequent removal qualifies as manufacture and the claimant complies with the procedural and substantive criteria in the excise rules governing returned goods.