Goods returned by Eou unit

[Asked by Guest]

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

[Arun Kumar Singh]

If the goods has been return to the factory after payment of duty then you can take the cenvat credit of own return invoice. The goods return from eou without payment of duty under CT-3 you need to intimate to the excise department after received the goods.

AI Summary

Cenvat credit eligibility confirmed for duty-paid returned goods; duty-free returns require excise department intimation.
Where goods supplied were cleared on payment of duty and returned to the factory, the manufacturer may claim cenvat credit on the manufacturer's own return invoice. Goods returned from an EOU that were originally supplied under a duty-free CT-3 authorisation must be intimated to the excise department upon receipt so the inward return can be regularised and any tax consequences or adjustments determined.