https://www.taxtmi.com/forum/issue?id=4015 Excise liability for resale of second hand machinery depends on whether the goods were manufactured and fit for marketability; if no manufacture occurred and no CENVAT credit was availed, resale will not automatically attract excise. Sellers must retain and reference original purchase invoices to demonstrate one to one correlation and establish that no excise was paid or credit claimed. There is no specific statutory exemption for resale of second hand machines purchased without excise; exigibility is decided on material facts and documentary evidence. en-us Wed, 11 Apr 2012 16:58:25 +0530 Thu, 23 Jan 2025 15:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4015 Excise liability for resale of second hand machinery depends on whether the goods were manufactured and fit for marketability; if no manufacture occurred and no CENVAT credit was availed, resale will not automatically attract excise. Sellers must retain and reference original purchase invoices to demonstrate one to one correlation and establish that no excise was paid or credit claimed. There is no specific statutory exemption for resale of second hand machines purchased without excise; exigibility is decided on material facts and documentary evidence. Discussion-Forum Central Excise Wed, 11 Apr 2012 16:58:25 +0530 https://www.taxtmi.com/forum/issue?id=4015