Dear All,
We have supplied to EOU unit under CT-3 without payment of Excise duty. Due to quality problem they are [ EOU unit] rejected the matl. Now what documents they have to raise for goods return back to us?
What procedure we have to follow after reaching the rejected matl. Whether we need to inform our Excise range about this. etc., Pl share your valuable views
thanks in advance
Venkat
Supplier's Guide: Returning Rejected Goods from EOU Without ARE-3; Follow Notification No. 22/2003-CE for Compliance. A supplier queried about the procedure for returning goods rejected by an Export Oriented Unit (EOU) due to quality issues. The goods were initially supplied under CT-3 without excise duty payment. Respondents advised that the EOU should issue an invoice for the return, and there is no need for an ARE-3 form. If the goods were procured duty-free under Notification No. 22/2003-CE, the EOU must notify the Central Excise Officer and reverse any excise credit taken. It was clarified that the return of goods should be documented in the supplier's stock records without attaching ARE-3. (AI Summary)
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