Goods returned by Eou unit

[SANDESH SHINDE]

Dear Sir, We are mfg co, we had supplied goods to Eou unit without payment of duty against Ct3 under Are 3 without payment of duty and we had also supplied goods on payment of duty to such Eou unit' s dta unit.Now such Eou unit' s dta unit has returned back all goods received without payment of duty and also on duty payment. So please explain whether it is in correct way and whether we can avail such credit on such returned goods Please explain, please give me any reference regarding this, thanks and regards

AI Summary

Manufacturing company can claim CENVAT credit on duty-paid returns; must inform excise for duty-free CT-3 returns. A manufacturing company supplied goods to an Export Oriented Unit (EOU) without duty payment under CT-3 and also with duty payment to the EOU's Domestic Tariff Area (DTA) unit. The DTA unit returned all goods, both duty-paid and duty-free. The company inquired about the proper procedure and credit eligibility for these returns. The response clarified that for goods returned with duty payment, CENVAT credit can be claimed using the return invoice. For goods returned without duty under CT-3, the company must inform the excise department upon receipt.