https://www.taxtmi.com/forum/issue?id=108789 Distinction between removal as such and trading depends on the nature and destination of goods: returns to the same unit or sale of unmanufactured or unsatisfactory raw materials constitute removal as such, while routine resale to third parties is trading. Separate registration and separate accounts must be maintained for manufacturer, dealer and importer functions. Where cenvat credit was availed on goods treated as removal as such, the cenvat must be reversed under the applicable cenvat credit reversal rule. en-us Tue, 23 Jun 2015 07:20:13 +0530 Thu, 23 Jan 2025 15:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108789 Distinction between removal as such and trading depends on the nature and destination of goods: returns to the same unit or sale of unmanufactured or unsatisfactory raw materials constitute removal as such, while routine resale to third parties is trading. Separate registration and separate accounts must be maintained for manufacturer, dealer and importer functions. Where cenvat credit was availed on goods treated as removal as such, the cenvat must be reversed under the applicable cenvat credit reversal rule. Discussion-Forum Central Excise Tue, 23 Jun 2015 07:20:13 +0530 https://www.taxtmi.com/forum/issue?id=108789