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.