https://www.taxtmi.com/forum/issue?id=109649 Sub rules (1) and (2) of Rule 16 require manufacturers to record particulars of returned goods and permit claiming CENVAT credit on duty paid as if received inputs, subject to duty payment where processes do not amount to manufacture or on subsequent removal at applicable rates; proper accounts for receipt and disposal must be maintained. Administrative trade notices mandating intimation of each return exceed these requirements and are ultra vires, while sub rule (3) permits the Commissioner to impose conditions where compliance with sub rules (1) and (2) is impracticable. en-us Mon, 04 Jan 2016 18:39:51 +0530 Thu, 23 Jan 2025 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109649 Sub rules (1) and (2) of Rule 16 require manufacturers to record particulars of returned goods and permit claiming CENVAT credit on duty paid as if received inputs, subject to duty payment where processes do not amount to manufacture or on subsequent removal at applicable rates; proper accounts for receipt and disposal must be maintained. Administrative trade notices mandating intimation of each return exceed these requirements and are ultra vires, while sub rule (3) permits the Commissioner to impose conditions where compliance with sub rules (1) and (2) is impracticable. Discussion-Forum Central Excise Mon, 04 Jan 2016 18:39:51 +0530 https://www.taxtmi.com/forum/issue?id=109649