https://www.taxtmi.com/forum/issue?id=4605 Under Rule 16(1) CENVAT Credit Rules, duty-paid goods returned and brought into the factory for re-making, reconditioning or any other reason qualify for CENVAT credit as inputs and may be utilised under the Rules. That procedure applies only when goods are received in the factory; returns to or handling from a non-factory office do not attract the Rule 16(1) procedure. For CST/VAT, sales-return credit is subject to the statutory sales return regime and generally requires goods to be brought to the factory premises for CST credit to be allowed. en-us Tue, 28 Aug 2012 10:45:23 +0530 Thu, 23 Jan 2025 15:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4605 Under Rule 16(1) CENVAT Credit Rules, duty-paid goods returned and brought into the factory for re-making, reconditioning or any other reason qualify for CENVAT credit as inputs and may be utilised under the Rules. That procedure applies only when goods are received in the factory; returns to or handling from a non-factory office do not attract the Rule 16(1) procedure. For CST/VAT, sales-return credit is subject to the statutory sales return regime and generally requires goods to be brought to the factory premises for CST credit to be allowed. Discussion-Forum Central Excise Tue, 28 Aug 2012 10:45:23 +0530 https://www.taxtmi.com/forum/issue?id=4605