Sales Return with respect to Central Excise (for Dealer)

[nihal maner]

Sir,

I am a Excise dealer and sold material through excise invoice (First stage dealer), Now my part material is rejected by customer (he is also dealer) and he will return the material (part material).

In this stage how can he return the material. (we dont want second stage dealer invoice from him)

Please suggest

AI Summary

Return of Duty-Paid Goods: reselling permitted after cancellation of original cenvatable invoice with credit reversal/accountal.
Where goods supplied by a dealer are rejected, the dealer may resell them under a fresh cenvatable invoice after the jurisdictional Range Superintendent cancels the original cenvatable documents and the corresponding register entry; alternatively, intimation to the Range Officer with proper accountal and books evidencing return and redespatch may suffice because credit reversal is treated as credit not taken, provided stock of duty-paid goods reconciles with cenvat credit and there is no fraud.