https://www.taxtmi.com/forum/issue?id=3421 Cenvat credit on re-imported goods depends on whether duty was paid at removal and on duties paid on re-import. Rule 16 permits re-introduction of duty-paid goods for repair or remaking and allows cenvat credit based on duty-paying documents; manufacture arising from processing triggers excise on assessable value, otherwise an amount equal to credit must be paid. Exports under bond/LUT (no duty at removal) fall outside Rule 16; if import duty is paid on re-import, that duty can be claimed as cenvat credit subject to documentary proof, while Rule 16 does not grant credit for import duty where repair is not manufacture. en-us Tue, 20 Sep 2011 21:00:07 +0530 Thu, 23 Jan 2025 15:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3421 Cenvat credit on re-imported goods depends on whether duty was paid at removal and on duties paid on re-import. Rule 16 permits re-introduction of duty-paid goods for repair or remaking and allows cenvat credit based on duty-paying documents; manufacture arising from processing triggers excise on assessable value, otherwise an amount equal to credit must be paid. Exports under bond/LUT (no duty at removal) fall outside Rule 16; if import duty is paid on re-import, that duty can be claimed as cenvat credit subject to documentary proof, while Rule 16 does not grant credit for import duty where repair is not manufacture. Discussion-Forum Central Excise Tue, 20 Sep 2011 21:00:07 +0530 https://www.taxtmi.com/forum/issue?id=3421