Cenvat Credit taken on Returned Goods

[Swapneswar muduli]

Respected Sir,

We have manufacture factory from factory we are sending the FG to our Depots and from Deport the sale to various sales Branch Office. But when the FG's are returned we received the Goods from our sales branches not from Sales Depot. After received the FG we Re-pack these Goods with Revised MRP and again send these goods to Depot. In this case

1) How can we take credit the Excise on returned Goods

2) We are not sale these Goods to our sales branches situated in various city Directly. We sales these Goods to Depot and from Depot Goods are sale to various Branches but we received these goods Directly from Branches on Commercial Invoice.

3) On Which Document we will illegible for Canvat Credit.

4) Can We show these Returned Goods in DSR. as a production and further Clearance at the time of Sales.

Regards

Swapneswar Muduli

08905058640

AI Summary

Manufacturing Firm Seeks Guidance on Cenvat Credit for Returned Goods; Advised to Follow Rule 16 of Central Excise Rules 2002 A manufacturing company is seeking guidance on handling Cenvat Credit for returned goods. The company sends finished goods (FG) from its factory to depots, which then distribute to sales branches. When goods are returned, they come directly from branches, not depots. The company repacks these goods with revised MRP and sends them back to depots. They inquire about the process for claiming excise credit on these returned goods, the appropriate documentation, and whether these goods can be shown in the Daily Stock Register (DSR) as production. The response advises following Rule 16 of the Central Excise Rules 2002 or treating the returned goods as inputs and processing them accordingly.