29 December 2014
We are the manufacturers of exciseable cosmetic goods.The original buyer wants to return some goods for repairing. After repairs it will return back to them only. If there is any rule for intimation to excise dept. also what procedure we want to follow. The party can send the goods through invoice or challan. We will avail the cenvat credit and after repair the goods again we will pay the excise on that. Please explain me, is this is the correct procedure or not?
29 December 2014
Your buyer may return the goods along with Excise Invoice generated by him on payment of duty and then on receiving the goods at your end you can take Cenvat credit and after repairing/processing you can remove the goods on usual excise invoice on payment of CEx duty.
30 December 2014
your customer can sent the goods with his sales invoice and mention its goods return and mention your invoice number. and then after rectification you can send the goods on sales invoice mention his sale retrun invoice number and date. and no intimation required.