https://www.taxtmi.com/forum/issue?id=106698 If bought-out cables and transformers are merely resold and not manufactured by the registered manufacturer, excise duty does not apply to those sales; however, if CENVAT credit was availed on those inputs it must be reversed on sale. If such items are supplied as part of a composite excisable product invoiced together, duty applies to the composite supply and input credit follows their use in manufacture. Trading identical goods from manufacturing premises requires segregation of activities and permission from the commissioner. en-us Thu, 10 Apr 2014 20:12:44 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106698 If bought-out cables and transformers are merely resold and not manufactured by the registered manufacturer, excise duty does not apply to those sales; however, if CENVAT credit was availed on those inputs it must be reversed on sale. If such items are supplied as part of a composite excisable product invoiced together, duty applies to the composite supply and input credit follows their use in manufacture. Trading identical goods from manufacturing premises requires segregation of activities and permission from the commissioner. Discussion-Forum Central Excise Thu, 10 Apr 2014 20:12:44 +0530 https://www.taxtmi.com/forum/issue?id=106698