Rejection after 3 years

[Asked by Guest]

We are in receipt of Rejection from Customer on Excise Invoice, but the material was sold before 3 years, the customer had not approved the material since than.

please let us know whether the Cenvat credit can be availed , if yes how, also whether MVAT allow the same.

AI Summary

Cenvat credit on returned goods can be claimed if goods are unused and procedural requirements are met, MVAT limits apply.
Where goods returned as rejected are unused and in original packing, Cenvat credit may be availed after following the Central Excise Rules' return and credit procedures, with corroborative evidence of sale and receipt. Under MVAT, however, input tax credit for rejected goods is subject to a statutory six month time limit from the date of sale and cannot be claimed once that period has expired.