You can treat as purchase for making cenvat entry but you should maintained  separate register for sales return and please follow rule 16

Please Explain Rule No. 16 in simple language

Dear sir / Madam,

whenever Customer return goods because of any default through sale invoice. we take credit of it in our excise register RG 23A Part-2, after that we repair the goods & resale but some of are not repaired & sale in scrap. in this process.
 

1. what are the rule we want to follow?

2. Any Sheet/document we want to prepare for that?

3. is it mandatory to mention any descripttion on sale bill that item is sale after repair that was returned by customer earlier.

4. is there any provision that goods will be return within 180 days.(after repair)

5. what are the entries passed in RG-1, Form iv Register.

6. if we dont take credit on the returned goods  received date. can we take it after few days on in next month.

please reply all these quiries as soon as possible.

Thank you.