https://www.taxtmi.com/forum/issue?id=105667 Where CENVAT credit has been availed on inputs subsequently removed and sold as such, the manufacturer must reverse an amount equivalent to the credit claimed; if the transaction value on removal exceeds the earlier credit, duty must be paid on the higher transaction value so the reversal is not less than the credit earlier availed. The removal invoice should state the goods are removed as such and reference the earlier credit availed. A new CETSH registration is not required if the input was already declared and a trading registration is generally unnecessary for a one time disposal. en-us Sun, 12 May 2013 14:23:39 +0530 Thu, 23 Jan 2025 15:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105667 Where CENVAT credit has been availed on inputs subsequently removed and sold as such, the manufacturer must reverse an amount equivalent to the credit claimed; if the transaction value on removal exceeds the earlier credit, duty must be paid on the higher transaction value so the reversal is not less than the credit earlier availed. The removal invoice should state the goods are removed as such and reference the earlier credit availed. A new CETSH registration is not required if the input was already declared and a trading registration is generally unnecessary for a one time disposal. Discussion-Forum Central Excise Sun, 12 May 2013 14:23:39 +0530 https://www.taxtmi.com/forum/issue?id=105667