Rejection of material

You can take the cenvat credit on return goods as an input. 

Dear Arunkumar Sir,

I have a One Question with you,

1. If rejected materials are returned back and full Input credit has taken, in such case

a) If same material can be sold to someone else and

b) if rejected material nowhere we can use futhere we put in to scrap,

What is procedure in above cases

Thanks & Regards

Kumar

Dear Sir,

I am a dealerof a company,some material is been rejected from our side,as  the same cevat has been passed on please let me how to fill E-return of the purchase return 

Dear Hattanna,

You can take the cenvat credit on return goods. If returned goods will sale to any other buyer after repair then excise duty will be payable. If returned goods will be scrap then also duty will be payable on transaction value.