TaxTMI 
TaxTMI 
Sir,
is there any time limit for taking cenvat credit [ reversal of duty pmt] for Sales return goods? In case he is trader or not excise registered dealer on what document basis we can rerverse the excise duty?
kinly help me on this
venkateswaran
Sales return - cenvat credit
04 May 2012 
3 Replies 
10188 Views Asked by
CENVAT credit on sales returns is allowable where applicable rules and original duty documents or invoices are produced.
CENVAT credit on returned goods can be availed without a specific time limit subject to compliance with the applicable central excise procedural rule; credit may be taken before clearance of reprocessed goods. Traders do not avail credit but pass it on; the original duty paid document, original invoice and original packed condition of goods are the primary documentary evidences required to take or reverse CENVAT on sales returns. (AI Summary)
CENVAT credit on returned goods can be availed without a specific time limit subject to compliance with the applicable central excise procedural rule; credit may be taken before clearance of reprocessed goods. Traders do not avail credit but pass it on; the original duty paid document, original invoice and original packed condition of goods are the primary documentary evidences required to take or reverse CENVAT on sales returns. (AI Summary)