I cleared an excisable goods to a peson who is not registered in excise ,but in due course i received some sales return.
Now question arise about cenvat availment of goods return from non registered person. can i take credit on the basis of credit note issued to party and duly accepted with sign & seal of party or not.
My Quarry is this that if any new establish Mfg.unit of which Excise duty payable was <1 Cr.in last year but in current year it exceed from 1 cr. from sep.14 what is the applicability of ER-6 . 1-May we file ER-6 from Oct.14. 2-may we file ER-6 from April-15. 3-Can we file ER-6 for last 4 months.
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