https://www.taxtmi.com/forum/issue?id=109740 Diversion and resale of goods at consignee premises upon rejection is permissible as an interstate transit sale if procedures in Board Circular No. 207/41/96 and related circulars are followed; the manufacturer's invoice must be endorsed to show the new destination. If goods were delivered and later rejected, they should be brought back to factory and dealt with under Rule 16(1)/(2)/(3). For transit sales through dealers and Cenvat credit implications, Circular No. 1003/10/2015-CX provides relevant clarification. en-us Mon, 18 Jan 2016 11:26:14 +0530 Thu, 23 Jan 2025 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109740 Diversion and resale of goods at consignee premises upon rejection is permissible as an interstate transit sale if procedures in Board Circular No. 207/41/96 and related circulars are followed; the manufacturer's invoice must be endorsed to show the new destination. If goods were delivered and later rejected, they should be brought back to factory and dealt with under Rule 16(1)/(2)/(3). For transit sales through dealers and Cenvat credit implications, Circular No. 1003/10/2015-CX provides relevant clarification. Discussion-Forum Central Excise Mon, 18 Jan 2016 11:26:14 +0530 https://www.taxtmi.com/forum/issue?id=109740