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TMI BlogRejection after 3 yearsX X X X Extracts X X X X X X X X Extracts X X X X ..... Rejection after 3 years X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Customer on Excise Invoice, but the material was sold before 3 years, the customer had not approved the material since than. please let us know whether the Cenvat credit can be availed , if yes h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow, also whether MVAT allow the same. Reply By Pradeep Khatri: The Reply: Dear Sohel, There is no restriction of time limit under Rule 16 of the Central Excise Rules, 2002 to get back the rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods from customers/buyers provided these goods should not be used and must be returned in original packing (specially in your case as goods were withhold by the customer for 3 years) but under MVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act goods can only be rejected within 6 months from the date of sale. You can avail the CENVAT credit after following the procedure/provisions of Rule 16 of the CER, 2002. But you cannot avail the Inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut Tax Credit under MVAT Act read with Rules made thereunder. Regards YAGAY and SUN (Management, Business and Indirect Tax Consultants) Reply By Naveed S: The Reply: Yes, cenvat credit can be ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled, but department may ask for corroborative evidence regarding receipt of rejected goods. You have not mentioned whether payments were received 3 years back or not. Do ensure that you have all req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uisite documents for sale and receipt of the said goods. X X X X Extracts X X X X X X X X Extracts X X X X
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