Excise duty on sales return goods transfer to other unit

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Amit M Ajagiya (Querist)
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16 December 2011 Hi Friend,

I have 2 units, Daman & Surat. I made all sale transaction from my Daman Unit.

I have sold a texturizing machine. It is return by customer after 1 year.

I have utilized the CENVAT Credit of 90%(100-(2.5*4)) in my Daman unit.

Now i want transfer this machine to my surat unit.

Whether i have to pay any excise duty on transfer? and
whether i have to made any change in machine or remanufactur the machine before transfer? or
Whether i have to deaassemble the machine before transfer?

U S Sharma

U S Sharma (Expert)
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18 December 2011 1) you had to take credit of 90% on strength of invoice issued by the buyer only, without such document you can not take credit.

2) you can transfer the same to your surat unit on invoice, stating the parent invoice details and reversing the credit taken.

3) no need to remanufacture/ dismentle the same.

4) it will never display in DSA (RG1) after return , but its part of RG23A (part1 and 2)