https://www.taxtmi.com/forum/issue?id=107624 Availability of CENVAT credit on returned goods turns on having a document recognised under the CENVAT rules (for example an endorsed supplier invoice or transporter copy) and compliance with the six month limitation for taking credit; preservation of transporter copy, debit note and gate records is essential. Administrative clarification states the six month restriction applies to taking credit for the first time on an eligible document, while certain re credit provisions remain treated as exceptions only where specifically referenced in the Board's circular. en-us Tue, 25 Nov 2014 11:09:44 +0530 Thu, 23 Jan 2025 15:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107624 Availability of CENVAT credit on returned goods turns on having a document recognised under the CENVAT rules (for example an endorsed supplier invoice or transporter copy) and compliance with the six month limitation for taking credit; preservation of transporter copy, debit note and gate records is essential. Administrative clarification states the six month restriction applies to taking credit for the first time on an eligible document, while certain re credit provisions remain treated as exceptions only where specifically referenced in the Board's circular. Discussion-Forum Central Excise Tue, 25 Nov 2014 11:09:44 +0530 https://www.taxtmi.com/forum/issue?id=107624