https://www.taxtmi.com/article/detailed?id=5294 Entitlement to excise credit requires that duty-paid inputs be actually used by the manufacturer in the process of manufacturing the final product within the manufacturer's factory, and that excise duty be leviable on the final product; purchased items exported in unopened condition and not used in the factory cannot qualify as inputs or capital goods for credit. en-us Thu, 26 Sep 2013 11:01:59 +0530 Thu, 26 Sep 2013 11:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5294 Entitlement to excise credit requires that duty-paid inputs be actually used by the manufacturer in the process of manufacturing the final product within the manufacturer's factory, and that excise duty be leviable on the final product; purchased items exported in unopened condition and not used in the factory cannot qualify as inputs or capital goods for credit. Articles Central Excise Thu, 26 Sep 2013 11:01:59 +0530 https://www.taxtmi.com/article/detailed?id=5294