1) Manufacturer produced the goods and sold the same.
2) The Goods which were sold is returned due to some quality problem.
What my doubt is whether the manufacturer is required to intimate to the respective Central Excise Dept for the rejection of the material.if, is there any provision for this.
Can any one please Clarify........
The manufacturer should maintain the Details (Quantitative & Descripttion) of Materials Returned to him. He can then take Cenvat Credit on the Materials returned. After Repairing/Manufacturing he should value the Goods so Produced/Repaired/Modified and Pay ED on that. If there is some confusion/difficulty involved in Valuing such Goods he can make provisional assessment and get help from the Central Excise officer.
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