https://www.taxtmi.com/forum/issue?id=106689 Cenvat credit on demonstration dispatches requires compliance with excise invoicing for excisable goods and a returnable gate pass and purpose note for non excisable items; credit can be availed once demonstrational goods return and are used in manufacture provided records of removal and receipt are maintained. Repairs of returned sold machinery should follow job work procedures with records of incoming and outgoing movements, and non warranty parts used in repair may necessitate reversal of credit. Sale on approval arrangements require observance of prescribed return time limits and corresponding recordkeeping to determine credit entitlement or reversal. en-us Tue, 08 Apr 2014 12:13:24 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106689 Cenvat credit on demonstration dispatches requires compliance with excise invoicing for excisable goods and a returnable gate pass and purpose note for non excisable items; credit can be availed once demonstrational goods return and are used in manufacture provided records of removal and receipt are maintained. Repairs of returned sold machinery should follow job work procedures with records of incoming and outgoing movements, and non warranty parts used in repair may necessitate reversal of credit. Sale on approval arrangements require observance of prescribed return time limits and corresponding recordkeeping to determine credit entitlement or reversal. Discussion-Forum Central Excise Tue, 08 Apr 2014 12:13:24 +0530 https://www.taxtmi.com/forum/issue?id=106689