Return of Rejected Material

[SURYAKANT MITHBAVKAR]

We are operating different unit registered under Central Excise Act. under one entity name as Anchor Mark Pvt. Ltd.

We had Supplied material to our customer one year back for trial purpose on payment of excise duty  from our other unit which is closed now the same customer wants to return the material alongwith their excise invoice.

Can we take the material to our other unit which is registered under Cental Excise Act in different juridiction.

Pl. advice.

AI Summary

CENVAT credit on returned goods permitted where a duty-paid invoice is issued to the receiving registered unit.
A surviving registered unit may receive goods returned by a customer if the return is accompanied by a duty-paying invoice addressed to that unit; the receiving unit must record the receipt and may treat the goods as inputs eligible for cenvat credit under the central excise rules on return of duty-paid goods and the cenvat credit rules on removal and reinstatement, provided the duty-paying document shows the duty amount and the credit is claimed in accordance with the rules.