Rejection Case for the Material which is brought using PAC - Certificate for ED Exemption

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It is observed that, in various instances material was rejected after Receiving in Construction Plant Which is dispatch by Vendor from Manufacturing unit using  Project authority Certiifcate for Excise  Duty Exemption . Whether the  Material is to Be used by Rectifying at Construction Area or It has to be returned Back to Manufacturing Unit. Kindly  Guide so that Suitable Action can be taken

Thanking You

Regards 

E M V

AI Summary

Materials Rejected at Construction Plant: Return to Manufacturer for Rectification or Claim CENVAT Credit if Unfixable. A query was raised regarding the rejection of materials received at a construction plant, which were dispatched by a vendor using a Project Authority Certificate for Excise Duty Exemption. The issue concerned whether the materials should be rectified at the construction site or returned to the manufacturer. The response advised returning the materials to the principal manufacturer for rectification. If rectification is not possible, the manufacturer can claim CENVAT credit on their own invoice.