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

Is Intimation Required for Returning Duty-Paid Goods Under Central Excise Rule 16? Experts Weigh In. A discussion on a forum addressed whether intimation is necessary for the return of duty-paid goods to a factory under Central Excise Rule 16. One participant advised that notifying the Department is beneficial for both CENVAT credit and VAT purposes, as it serves as evidence during audits or assessments. Another pointed out that intimation under Rule 16(3) is only necessary if there are difficulties, suggesting consultation with local authorities for specific procedures. A third contributor asserted that intimation is required, but non-submission should be evaluated on a case-by-case basis.