excise treatment for sale returns

indu gurjer (CA) (50 Points)

04 August 2008  

Goods r dispatched and duty is paid. later goods are recived back in factory due to rejection of material and cenvat credit is taken. now ques is:

a.  is this credit available under rule 11

b. will the credit be availed on the basis of excise invoice sent by the buyer.

c. will these returned goods be entered in dsa and duty be paid on them on removal after reprocess?