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partial sales return - cenvat credit availed on returned goods

Central Excise - Started By: - Srijit V - Dated:- 10-6-2016 Last Replied Date:- 28-6-2016 - Dear Sirs,ours is a manufacturrng firm of PVc pipes. We are invoicing goods to our delaers through out kerala. From time to time, some of the invoiced goods are returned by our dealers , with in 4-5 weeks of taking delivery owing to several reasons. This happens owing to various reasons.In many cases the returned item may be one among several items invoiced in the same invoice. Owing to dissatisfaction of .....

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ling credit in this manner and we have been requested vide the notice to give cause and remit the cenvat credit so availed with in 30 days. Though the amount involved is not substantial, we are sceptical that submitting to such a payment of justifiably availed credit is in contradiction to the very foundation of the concept of CENVAT.We searched this forum and found many CESTAT orders favouring the assessee in similiar cases.In our case the principal contention of the revenue is that such return .....

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and , goods if any, returned should be returned wth a debote note only. We do have debit notes so issued by the Dealer who has returned the goods, but it does not reflect the CENVAT content since Debit note procedure is not as per Central Excise rules.Please advise how to reply to this noticeregards,Srijit V - Reply By KASTURI SETHI - The Reply = Sh.Srijit V Ji, Both State and Central Govt. have their own rules. However, your problem can be solved by following Rule 16(2) of CE Rules, 2002. Emph .....

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nly 'invoice' word is mentioned. A few years ago, only 'duplicate copy of invoice' was prescribed for availment of cenvat credit. Now only word, invoice' exists. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Availment of credit on the basis of triplicate copy is in order since rule 9 (1) of Cenvat Credit Rules, 2004 permits to take credit on the basis of invoice issued by the manufacturer. Since you are the manufacturer and triplicate copy is your office copy you are .....

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