https://www.taxtmi.com/manuals?id=232 Duty paid excisable goods may be re entered into a factory for re making, re fining, re conditioning or other reasons and the assessee may avail Cenvat credit as if such goods were inputs, provided they were originally cleared on payment of duty. Receipt must be in a factory; third party goods require duty documents or Commissioner's permission. No time limit applies. On subsequent removal, if processing does not amount to manufacture, an amount equal to the Cenvat credit availed must be paid; if it amounts to manufacture, duty is payable on removal at the applicable rate and value. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 26 Sep 2008 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=232 Duty paid excisable goods may be re entered into a factory for re making, re fining, re conditioning or other reasons and the assessee may avail Cenvat credit as if such goods were inputs, provided they were originally cleared on payment of duty. Receipt must be in a factory; third party goods require duty documents or Commissioner's permission. No time limit applies. On subsequent removal, if processing does not amount to manufacture, an amount equal to the Cenvat credit availed must be paid; if it amounts to manufacture, duty is payable on removal at the applicable rate and value. Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=232