Clearance to R & D Unit, Central Excise

[SURYAKANT MITHBAVKAR]

We have cleared material to R & D unit without excise duty and paid separately @6% duty on Invoice value.

Now, our customer wants to return the material to us through passing debit note to us.

What procedure we have to adopt to accept the return goods under the same circumstances.

Posts / Replies

[Ganeshan Kalyani]

Sir, refer Rule 16 of Central Excise Rules, 2002, for the benefit of Cenvat credit. Thanks.

[KASTURI SETHI]

What is product ? Is 6% (duty ?) reversal under Rule 6(3) ?