rejected goods

[shaji thomas]

What is the procedure to take the re-credit on rejected goods initially cleraed by paying  PLA duty (1% newly introduced duty)

AI Summary

Clarification on Re-crediting Duty for Rejected Goods Under 1% Duty: Refer Rule 16, Central Excise Rules 2002. A query was raised regarding the procedure to re-credit duty on rejected goods initially cleared by paying a newly introduced 1% duty through the PLA. One response advised referring to Rule 16 of the Central Excise Rules, 2002. Another noted that taking Cenvat credit is not possible since the duty was paid via PLA and Cenvat credit on inputs was not availed, citing Notification No. 1/2011-CE. Additionally, it was highlighted that Cenvat credit is not allowed on goods benefiting from the exemption under the same notification.