Clearance to R & D Unit

[SURYAKANT MITHBAVKAR]

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.

[Ganeshan Kalyani]

Sir, refer Rule 16 of Central Excise Rules, 2002, for the benefit of Cenvat credit. Thanks.

[KASTURI SETHI]

What is product ? Is 6% (duty ?) reversal under Rule 6(3) ?

AI Summary

Cenvat credit: acceptance of returned R&D goods raises entitlement and potential duty reversal under applicable procedural rules.
Whether goods cleared to an R&D unit without excise duty but with a separate payment on invoice can be accepted back by supplier when returned via a debit note, focusing on the rules governing Cenvat credit and whether credit/duty reversal must be effected under the provision addressing reversal on specified transactions; includes documentary and accounting implications for recognizing or reversing credit on receipt of returned goods.