cenvat credit

[Anil Jangid]

X party received the goods form our Uttarakhand base customer as a rejection with invoice.This invoice is not under rule of excise,but they had include the excise duty amount in basic rate because during removal from our end the excise duty was charged.Please advice that can x party take the cenvat credit against this transaction.

AI Summary

Manufacturer Denied CENVAT Credit for Reselling Rejected Goods Without Processing Under Excise Duty Rules X party received rejected goods from a customer in Uttarakhand with an invoice that included excise duty, although the invoice was not under the rule of excise. X party, being a manufacturer, procured the material and paid excise duty but did not perform any activity on the material before reselling it. Therefore, X party is not eligible to claim CENVAT credit for this transaction, as confirmed by multiple responses in the discussion.