https://www.taxtmi.com/forum/issue?id=110087 The issue is whether mobile batteries made from parts imported under a concessional customs duty regime attract different excise treatment depending on (a) whether the manufacturer avails CENVAT credit and (b) whether the batteries are sold in the open market or to a mobile manufacturer, noting that concessional importation is conditional on the declared intended purpose. en-us Fri, 25 Mar 2016 16:35:12 +0530 Thu, 23 Jan 2025 15:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110087 The issue is whether mobile batteries made from parts imported under a concessional customs duty regime attract different excise treatment depending on (a) whether the manufacturer avails CENVAT credit and (b) whether the batteries are sold in the open market or to a mobile manufacturer, noting that concessional importation is conditional on the declared intended purpose. Discussion-Forum Central Excise Fri, 25 Mar 2016 16:35:12 +0530 https://www.taxtmi.com/forum/issue?id=110087