Procedure of goods returned for re-work

This query is : Resolved

Rithin Cheeniyil (Querist)
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04 September 2013 Dear Experts,

My company is manufacturing customised products.

What are the procedures in excise for return of goods for re-work (without value addition).

You are also requested to kindly mention the rule / notification no. in Excise.

Thanking you,

Rithin

Arun Kumar Singh

Arun Kumar Singh (Expert)
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05 September 2013 Where any goods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take CENVAT credit of the duty paid as if such goods are received as inputs under the CENVAT Credit Rules, 2002 and utilise this credit according to rule 16 of cenvat credit rules 2004.