https://www.taxtmi.com/forum/issue?id=106878 Duty is chargeable when a manufacturer supplies a new article from stock in lieu of a returned item and when repaired goods are cleared without duty-paying documents; the repairing manufacturer must pay duty unless it can prove the repair does not amount to manufacture. Original manufacturers can establish duty-paid status from their records and take credit, while third-party repaired goods lacking duty documentation are dutiable. Inputs used in repair may require reversal of credit and proper accounts must be kept. Permission under sub rule (3) of Rule 16 may be sought but does not replace proof of duty-paid status. en-us Wed, 04 Jun 2014 18:10:17 +0530 Thu, 23 Jan 2025 15:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106878 Duty is chargeable when a manufacturer supplies a new article from stock in lieu of a returned item and when repaired goods are cleared without duty-paying documents; the repairing manufacturer must pay duty unless it can prove the repair does not amount to manufacture. Original manufacturers can establish duty-paid status from their records and take credit, while third-party repaired goods lacking duty documentation are dutiable. Inputs used in repair may require reversal of credit and proper accounts must be kept. Permission under sub rule (3) of Rule 16 may be sought but does not replace proof of duty-paid status. Discussion-Forum Central Excise Wed, 04 Jun 2014 18:10:17 +0530 https://www.taxtmi.com/forum/issue?id=106878