Cenvat on rejected material, Central Excise

[nilesh]

if i have received any rejected material with duty payment documents. and that materials not use for processing or any thing than can i take the cenvat of that rejected material.

Posts / Replies

[Madhukar N Hiregange]

Under Rule 16 the credit of rejected materials is available in full based on own duty paying documents. When the same are removed again the credit availed is expected to be discharged as no manufacture has taken place.