https://www.taxtmi.com/forum/issue?id=109367 Cenvat credit for returned goods is available if processes on returns amount to manufacture under Rule 16, treating returns as inputs; otherwise previously availed credit must be reversed. Credit must be supported by original excise invoice copies and clear correlation between factory and depot/branch invoices; lack of such linkage invites departmental objection. Repacking often does not qualify as manufacture and so may preclude credit, and relabelling with new MRP stickers raises Legal Metrology compliance and penalty risks. en-us Tue, 03 Nov 2015 08:19:08 +0530 Thu, 23 Jan 2025 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109367 Cenvat credit for returned goods is available if processes on returns amount to manufacture under Rule 16, treating returns as inputs; otherwise previously availed credit must be reversed. Credit must be supported by original excise invoice copies and clear correlation between factory and depot/branch invoices; lack of such linkage invites departmental objection. Repacking often does not qualify as manufacture and so may preclude credit, and relabelling with new MRP stickers raises Legal Metrology compliance and penalty risks. Discussion-Forum Central Excise Tue, 03 Nov 2015 08:19:08 +0530 https://www.taxtmi.com/forum/issue?id=109367