https://www.taxtmi.com/forum/issue?id=109273 Removal of raw materials with modvat credit to an approved external godown necessitates reversal of the credit on removal; inputs may be removed under the assessee's own invoice. Maintain proper accounts and comply with approval-letter conditions. On return to the factory, credit may be re-availed based on the assessee's inward invoice along with the manufacturer's invoice. The job-worker time-limit rule does not apply to transfers to an external godown. en-us Mon, 12 Oct 2015 18:02:21 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109273 Removal of raw materials with modvat credit to an approved external godown necessitates reversal of the credit on removal; inputs may be removed under the assessee's own invoice. Maintain proper accounts and comply with approval-letter conditions. On return to the factory, credit may be re-availed based on the assessee's inward invoice along with the manufacturer's invoice. The job-worker time-limit rule does not apply to transfers to an external godown. Discussion-Forum Central Excise Mon, 12 Oct 2015 18:02:21 +0530 https://www.taxtmi.com/forum/issue?id=109273