https://www.taxtmi.com/forum/issue?id=108211 For replacement parts, Cenvat credit is available if the defective part was cleared on payment of duty or where warranty replacements are supplied provided the damaged part is returned on an excise invoice and duty is reversed. For samples, Cenvat credit and any Input Tax Credit are claimable only when samples are used in or in relation to the manufacture of finished goods; otherwise credit is not available. Proportionate credit and Input Tax Credit reversals or adjustments apply when claiming credit on replaced parts or samples. en-us Sat, 07 Mar 2015 11:43:40 +0530 Thu, 23 Jan 2025 15:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108211 For replacement parts, Cenvat credit is available if the defective part was cleared on payment of duty or where warranty replacements are supplied provided the damaged part is returned on an excise invoice and duty is reversed. For samples, Cenvat credit and any Input Tax Credit are claimable only when samples are used in or in relation to the manufacture of finished goods; otherwise credit is not available. Proportionate credit and Input Tax Credit reversals or adjustments apply when claiming credit on replaced parts or samples. Discussion-Forum Central Excise Sat, 07 Mar 2015 11:43:40 +0530 https://www.taxtmi.com/forum/issue?id=108211