https://www.taxtmi.com/forum/issue?id=108681 Returned duty paid goods should be stored separately, recorded in a distinct register and may be indicated in ER 1 remarks. CENVAT credit can be availed on the basis of original documents under Rule 16, which allows credit as if goods were received as inputs, subject to payment obligations where processes do not amount to manufacture and to the conditions and retrospective provisos inserted into the rule. en-us Mon, 01 Jun 2015 18:27:31 +0530 Thu, 23 Jan 2025 15:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108681 Returned duty paid goods should be stored separately, recorded in a distinct register and may be indicated in ER 1 remarks. CENVAT credit can be availed on the basis of original documents under Rule 16, which allows credit as if goods were received as inputs, subject to payment obligations where processes do not amount to manufacture and to the conditions and retrospective provisos inserted into the rule. Discussion-Forum Central Excise Mon, 01 Jun 2015 18:27:31 +0530 https://www.taxtmi.com/forum/issue?id=108681