https://www.taxtmi.com/forum/issue?id=107334 Where a manufacturer exports bought out items as such that were not used in manufacture, the advised administrative approach is to export and file a refund claim; the cited Supreme Court authority was considered inapplicable because it addresses different factual circumstances where the exporter is the original manufacturer and the items formed part of the manufacturing process, so applicability of credit reversal provisions depends on factual alignment with established export procedures. en-us Sun, 14 Sep 2014 12:04:53 +0530 Thu, 23 Jan 2025 15:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107334 Where a manufacturer exports bought out items as such that were not used in manufacture, the advised administrative approach is to export and file a refund claim; the cited Supreme Court authority was considered inapplicable because it addresses different factual circumstances where the exporter is the original manufacturer and the items formed part of the manufacturing process, so applicability of credit reversal provisions depends on factual alignment with established export procedures. Discussion-Forum Central Excise Sun, 14 Sep 2014 12:04:53 +0530 https://www.taxtmi.com/forum/issue?id=107334