Excise matter

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 October 2013 gud morning sir,
Please clarify in case of the Return of duty paid goods on factory, in addition to the CENVAT treatment where sould the stock be recorded?
a) Are they recorded in RG-1(DSA)
or D-3 Register?
RG-1 is the register to record the manufacture of excisable goods and their subsequent removal from factory.
Now in case of Sales return, the goods are not actually manufactured, so should they be recorded RG-1? If they are to be recorded in D-3 register, please provide details about this register like its format and purpose etc. Thanks

Arun Kumar Singh

Arun Kumar Singh (Expert)
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30 October 2013 If the person sending the goods sends those goods under his invoice after payment of duty, cenvat credit can be taken on the basis of that invoice. However, such credit can be taken even on the basis of own invoice which was raised when the goods were originally cleared. CBE&C Instruction F No. 267/44/2009-CX-8 dated 25.11.2009.