https://www.taxtmi.com/forum/issue?id=3388 MRP valuation is not appropriate for supplies to industrial users or in-house spare parts divisions; such clearances should follow valuation rules applicable to industrial supplies and depot clearances, allowing legitimate CENVAT credit to the receiver. Repacking or relabelling of supplied automobile components may constitute manufacture, and where such processing produces retail unit packs the goods may then be assessed on MRP under the MRP assessment framework. en-us Fri, 16 Sep 2011 12:49:21 +0530 Thu, 23 Jan 2025 15:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3388 MRP valuation is not appropriate for supplies to industrial users or in-house spare parts divisions; such clearances should follow valuation rules applicable to industrial supplies and depot clearances, allowing legitimate CENVAT credit to the receiver. Repacking or relabelling of supplied automobile components may constitute manufacture, and where such processing produces retail unit packs the goods may then be assessed on MRP under the MRP assessment framework. Discussion-Forum Central Excise Fri, 16 Sep 2011 12:49:21 +0530 https://www.taxtmi.com/forum/issue?id=3388