Can avail cenvat credit on rejected goods from tractor unit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 May 2013 I am working in manufacturing company we send finished goods to our customer under Rule 11 of Central excise, party rejected a few quanty & aloso sent us under Party Excise invoice & declared that on invoice we have not avaied the cenvat credt becaouse excise duty of his final finished goods has been exempted vide notifiction 23/2004 dt 9.07.04 (tractors).

In view of above please tell me that how can take cenvat credit on party invoice as party mentioned toal value on invoice including Excise duty.

Please help me.

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

18 May 2013 If final product is exempted then you should not cleared the goods after payment of excise duty. If you have to pay the excise duty as our wish then cenvat credit will not be admissible on the input. you should consult with any professional.