Intimation for duty paid goods return to the factory

[HITENDRA DAVE]

duty paid guids return to the factory due to rejected , intimation required or not under rule 16

[Guest]

It is advisable to keeping intimating the Department about return of goods not only for the purpose of availment of CENVAT credit on Goods under Central Excise but also for the purpose of VAT. At the time of VAT Audit or Assessment (as the case may be) intimation letter can be used as evidence for the goods return to the satisfaction of the VAT Authorities.

[Ravi Chopra]

If you read the provisions of rule 16(3) an intimation is required to submitted only in case of difficulty. If there is no difficulty, 16(3) is not applicable. In addition to this you may also ask your range / division is there any condition or procedure ordered by the commissioner in this regard, and if yes, ask them to make a copy of the same available to you.

[Prabhakar Vennalaganti]

It is required. Non-submission if any is to be debated case to case based on the circustances.

AI Summary

Intimation for returned duty paid goods protects CENVAT credit and VAT evidence; requirement applies when difficulty arises. Intimation when duty paid goods are returned to the factory is advised to protect CENVAT credit and supply VAT audit evidence; the rule requires intimation only if there is a difficulty in returning goods, while local commissioner directions may impose further conditions and non compliance will be assessed case by case.