https://www.taxtmi.com/forum/issue?id=107399 If returned goods cannot be re sent and are scrapped or disposed of, the manufacturer must reverse the CENVAT credit availed on those goods; replacement supplies are treated as fresh taxable sales and attract excise duty. Case law requires repayment of credit even when scrap value is declared, so compliance with the rule for reversal is necessary on disposal of returned material. en-us Thu, 25 Sep 2014 17:18:30 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107399 If returned goods cannot be re sent and are scrapped or disposed of, the manufacturer must reverse the CENVAT credit availed on those goods; replacement supplies are treated as fresh taxable sales and attract excise duty. Case law requires repayment of credit even when scrap value is declared, so compliance with the rule for reversal is necessary on disposal of returned material. Discussion-Forum Central Excise Thu, 25 Sep 2014 17:18:30 +0530 https://www.taxtmi.com/forum/issue?id=107399