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    <title>Availement of Cenvat Credit on Returned Goods</title>
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    <description>Cenvat credit on returned goods may be claimed when goods cleared to an unregistered purchaser are returned, provided the manufacturer retains triplicate invoices and a written intimation from the buyer explaining the return. The manufacturer must maintain a register for returned material as required by rule 16 of the CENVAT Credit Rules and file intimation to the department documenting receipt of the returned goods to substantiate the credit claim.</description>
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      <description>Cenvat credit on returned goods may be claimed when goods cleared to an unregistered purchaser are returned, provided the manufacturer retains triplicate invoices and a written intimation from the buyer explaining the return. The manufacturer must maintain a register for returned material as required by rule 16 of the CENVAT Credit Rules and file intimation to the department documenting receipt of the returned goods to substantiate the credit claim.</description>
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