https://www.taxtmi.com/forum/issue?id=110838 Concessional duty applies to inputs for manufacture of LED drivers, MCPCB and LED lamps, subject to procedural compliance where use is outside the factory under the revised removal rules effective 1 4 2016. The recipient manufacturer must file required information, bond and paperwork with jurisdictional officers; suppliers may charge the concessional rate based on that information and must retain records of removals (invoice number/date, description, quantity, value and duty paid). Cenvat credit on inputs remains available. en-us Wed, 24 Aug 2016 23:08:39 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110838 Concessional duty applies to inputs for manufacture of LED drivers, MCPCB and LED lamps, subject to procedural compliance where use is outside the factory under the revised removal rules effective 1 4 2016. The recipient manufacturer must file required information, bond and paperwork with jurisdictional officers; suppliers may charge the concessional rate based on that information and must retain records of removals (invoice number/date, description, quantity, value and duty paid). Cenvat credit on inputs remains available. Discussion-Forum Central Excise Wed, 24 Aug 2016 23:08:39 +0530 https://www.taxtmi.com/forum/issue?id=110838