way to take cenvat credit on duty paid goods return as per amended rule 9 of cenvat credit rule 2004

[Asked by Guest]

dear sir,

we are manufacturer and we are selling finished goods (duty paid goods) to our branch and other third party but if they send back those goods after 1 year because poor condition for repairing in this case how can i take these credit of my duty paid goods because in budget 2014 our F.M. has amended rule 9 of cenvat credit rule 2004 and limit has been binded only for 6 month . so in there any way out because it is not possible that goods comes within a six months because if i provide warranty then they can send after 6 months .

for example. i (ho) sends excisable duty paid goods sends to my branch jaipur on dated: 1/12/13 and branch sales the same goods to its customer as a local sales on dated: 15/12/13 but customer sends back this goods to branch on dated: 15/9/14 and same goods branch sends back to me (ho) for repairing purpose so in this case what is the way to take credit back on sales return goods . what should i do for this case ? because we received sales return after 6 month and branch will make commercial invoice in the name of ho.

other issue is that on which date should be consider for sales return goods for take credit?

1) when goods are sent after paying excise duty (modvat copy date) or

2) branch will send and make commercial invoice of gr. (commercial invoice gr. date)

let me clear for taking credit which date should be considered?

it's very critical issue and i am sure every business entity will have this same problem.

i just hope that i will get resolve as early as possible with positive.

regards,

Manan Pandya

Mo :9510018659

AI Summary

Time-limit on cenvat credit may bar claims for late returns; maintain registers and consider dealer invoicing workaround.
The amendment imposes a time-limit for claiming cenvat credit on duty-paid goods returned after sale; goods brought back and treated as inputs are likely subject to that restriction. Practical steps include maintaining a register of returned and repaired goods, and, if credit must be reinstated, using dealer registration and intermediate invoicing as a commercial workaround, although this is an administrative measure rather than an express statutory exemption.