https://www.taxtmi.com/acts?id=161 Recovery of duty applies when concessional-rate goods are not used for the intended purpose: the recipient manufacturer must pay the difference between the duty otherwise leviable and any duty already paid, with interest, and recoveries follow the provisions of the Central Excise Act; defective, damaged, unsuitable or surplus goods may be returned to the supplier and will be added to the supplier's non-duty paid stock; loss or destruction by natural causes or unavoidable accidents in transit, handling, or storage is treated as non-use for intended purpose. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sun, 18 Mar 2012 15:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=161 Recovery of duty applies when concessional-rate goods are not used for the intended purpose: the recipient manufacturer must pay the difference between the duty otherwise leviable and any duty already paid, with interest, and recoveries follow the provisions of the Central Excise Act; defective, damaged, unsuitable or surplus goods may be returned to the supplier and will be added to the supplier's non-duty paid stock; loss or destruction by natural causes or unavoidable accidents in transit, handling, or storage is treated as non-use for intended purpose. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=161