https://www.taxtmi.com/forum/issue?id=111580 A manufacturer may, after notifying the jurisdictional officer and furnishing an undertaking, disassemble a machine first assembled for transport and treat its parts as part consignments under a parent invoice. The manufacturer pays the entire duty on the parent invoice, annexes an itemised inventory, issues separate invoices per conveyance, records removals in Daily Stock Account, and CENVAT credit is available only on receipt of the parent invoice and full consignment. en-us Mon, 06 Mar 2017 12:52:08 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111580 A manufacturer may, after notifying the jurisdictional officer and furnishing an undertaking, disassemble a machine first assembled for transport and treat its parts as part consignments under a parent invoice. The manufacturer pays the entire duty on the parent invoice, annexes an itemised inventory, issues separate invoices per conveyance, records removals in Daily Stock Account, and CENVAT credit is available only on receipt of the parent invoice and full consignment. Discussion-Forum Central Excise Mon, 06 Mar 2017 12:52:08 +0530 https://www.taxtmi.com/forum/issue?id=111580