regarding cenvat credit avail on warrnty free goods

[Asked by Guest]

cenvat credit is available on accessories cleared along with final product and goods used for providing free warranty for final product. 

My question is what if these warranty goods will not be used by manufacture for long time how he will treat this type of goods ? what will be the tax treatment of such kind of goods ?

AI Summary

CENVAT credit availability on warranty goods is permitted; unused warranty items may be cleared on repayment of credit.
Availability of CENVAT credit on inputs and accessories provided free as warranty with a final product is affirmed and remains valid while those goods are not scrapped or written off. If credit has been availed on warranty goods that are not required, the manufacturer may clear those goods on payment of the credit availed thereon and may later repurchase new accessories when needed.