https://www.taxtmi.com/circulars?id=53438 Procedures under Rule 16(1) permit manufacturers to bring returned goods for remaking, refining or reconditioning and to claim Cenvat credit where duty-paid documents accompany returns, subject to ensuring credit was not already taken and to furnishing Annexure-I intimation to Range and Divisional Officers within 24 hours and keeping goods available for inspection. Goods without duty documents must be kept separate, reported and may attract Cenvat credit only after Commissioner's approval; such goods must not be processed until approval. Detailed records and monthly statements are required and processing/clearance timelines and duty payment consequences differ depending on whether the process amounts to manufacturing. en-us Wed, 20 Aug 2003 00:00:00 +0530 Thu, 07 May 2015 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53438 Procedures under Rule 16(1) permit manufacturers to bring returned goods for remaking, refining or reconditioning and to claim Cenvat credit where duty-paid documents accompany returns, subject to ensuring credit was not already taken and to furnishing Annexure-I intimation to Range and Divisional Officers within 24 hours and keeping goods available for inspection. Goods without duty documents must be kept separate, reported and may attract Cenvat credit only after Commissioner's approval; such goods must not be processed until approval. Detailed records and monthly statements are required and processing/clearance timelines and duty payment consequences differ depending on whether the process amounts to manufacturing. Circulars Central Excise Wed, 20 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53438