https://www.taxtmi.com/forum/issue?id=108635 If defective parts are returned and duty was paid at removal, the manufacturer may claim Cenvat credit by self-invoicing for repair/reconditioning; on re-removal the assessee must disclose and levy an amount equal to the Cenvat credit taken in accordance with Rule 16(2) compliance rather than label it simply as excise duty. If a fresh new part is supplied under warranty, excise duty is leviable on that fresh good. Manufacturers may alternatively clear small-value warranty parts free with nil duty by referencing the OEM invoice and serial number and retaining costing records. en-us Fri, 22 May 2015 11:33:34 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108635 If defective parts are returned and duty was paid at removal, the manufacturer may claim Cenvat credit by self-invoicing for repair/reconditioning; on re-removal the assessee must disclose and levy an amount equal to the Cenvat credit taken in accordance with Rule 16(2) compliance rather than label it simply as excise duty. If a fresh new part is supplied under warranty, excise duty is leviable on that fresh good. Manufacturers may alternatively clear small-value warranty parts free with nil duty by referencing the OEM invoice and serial number and retaining costing records. Discussion-Forum Central Excise Fri, 22 May 2015 11:33:34 +0530 https://www.taxtmi.com/forum/issue?id=108635