https://www.taxtmi.com/forum/issue?id=110281 If cenvat credit on a rejected input was not availed, no action is required; if availed it must be reversed, and if utilised the reversal attracts interest. When an invoice covers both accepted and rejected inputs, apportion the credit to the accepted item, reference the original accounting serial when reversing the rejected item, and alternatives include returning the rejected material on payment of duty equal to the credit taken so the supplier can claim market-return relief. en-us Sat, 30 Apr 2016 22:05:37 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110281 If cenvat credit on a rejected input was not availed, no action is required; if availed it must be reversed, and if utilised the reversal attracts interest. When an invoice covers both accepted and rejected inputs, apportion the credit to the accepted item, reference the original accounting serial when reversing the rejected item, and alternatives include returning the rejected material on payment of duty equal to the credit taken so the supplier can claim market-return relief. Discussion-Forum Central Excise Sat, 30 Apr 2016 22:05:37 +0530 https://www.taxtmi.com/forum/issue?id=110281