https://www.taxtmi.com/forum/issue?id=109720 CENVAT credit can be claimed on consignment sales returns treated as a deemed input under Rule 16 of the Central Excise Rules, which prescribes no time limit for taking back sales returns; Rule 4 of the CENVAT Credit Rules does not curtail this availment. Claim must be supported by the original excise invoice specified in Rule 9(1) of the CENVAT Credit Rules and matching particulars. If returned goods are not received in a factory, Rule 16 may not apply and Rule 16(3) and Commissioner permission could become relevant. en-us Fri, 15 Jan 2016 06:06:12 +0530 Thu, 23 Jan 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109720 CENVAT credit can be claimed on consignment sales returns treated as a deemed input under Rule 16 of the Central Excise Rules, which prescribes no time limit for taking back sales returns; Rule 4 of the CENVAT Credit Rules does not curtail this availment. Claim must be supported by the original excise invoice specified in Rule 9(1) of the CENVAT Credit Rules and matching particulars. If returned goods are not received in a factory, Rule 16 may not apply and Rule 16(3) and Commissioner permission could become relevant. Discussion-Forum Central Excise Fri, 15 Jan 2016 06:06:12 +0530 https://www.taxtmi.com/forum/issue?id=109720