We have cleared material to R & D unit without excise duty and paid separately @6% duty on Invoice value.
Now, our customer wants to return the material to us through passing debit note to us.
What procedure we have to adopt to accept the return goods under the same circumstances.
Guidance sought on returning materials to R&D unit with 6% duty paid; Rule 16, Central Excise Rules, 2002 discussed. A party inquired about the procedure for accepting the return of materials cleared to an R&D unit without excise duty, having paid a 6% duty separately on the invoice value. They are seeking guidance on how to handle the return of goods under these circumstances. One respondent suggested referring to Rule 16 of the Central Excise Rules, 2002, for Cenvat credit benefits. Another respondent asked for clarification on the product and whether the 6% duty reversal is under Rule 6(3). (AI Summary)
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