https://www.taxtmi.com/forum/issue?id=110428 Manufacturer must reverse CENVAT credit where imported duty-paid components become scrap and were not used in manufacture; if re-exported drawback may be claimed but credit reversal is required; reimbursement from overseas supplier including duty element also necessitates reversal of CENVAT credit because the government duty cannot be retained when the input was not used. en-us Tue, 31 May 2016 08:38:26 +0530 Thu, 23 Jan 2025 15:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110428 Manufacturer must reverse CENVAT credit where imported duty-paid components become scrap and were not used in manufacture; if re-exported drawback may be claimed but credit reversal is required; reimbursement from overseas supplier including duty element also necessitates reversal of CENVAT credit because the government duty cannot be retained when the input was not used. Discussion-Forum Central Excise Tue, 31 May 2016 08:38:26 +0530 https://www.taxtmi.com/forum/issue?id=110428