https://www.taxtmi.com/forum/issue?id=2248 A unit acting as a loan licensee who pays excise duty on goods manufactured by it, whether for its own account or for others, qualifies as a manufacturer and may utilise accumulated cenvat credit generally to discharge duty on its clearances without maintaining segregated records; the unit may also claim refund of duty on exports if statutory conditions are satisfied. en-us Fri, 17 Sep 2010 11:44:02 +0530 Thu, 23 Jan 2025 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2248 A unit acting as a loan licensee who pays excise duty on goods manufactured by it, whether for its own account or for others, qualifies as a manufacturer and may utilise accumulated cenvat credit generally to discharge duty on its clearances without maintaining segregated records; the unit may also claim refund of duty on exports if statutory conditions are satisfied. Discussion-Forum Central Excise Fri, 17 Sep 2010 11:44:02 +0530 https://www.taxtmi.com/forum/issue?id=2248