https://www.taxtmi.com/caselaws?id=354530 Imported inputs issued into the manufacturing and assembly process, then found defective on testing after manufacture had commenced, were not treated as removed "as such" under Rule 3(5) of the Cenvat Credit Rules, 2004. On that basis, re-export of the defective components to the foreign supplier did not trigger reversal of Cenvat credit. The Court accepted that rejection after the manufacturing process had begun did not convert the transaction into a removal without use, and noted that any drawback claim on re-export would fall to be examined under customs law. en-us Thu, 24 Aug 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354530 Imported inputs issued into the manufacturing and assembly process, then found defective on testing after manufacture had commenced, were not treated as removed "as such" under Rule 3(5) of the Cenvat Credit Rules, 2004. On that basis, re-export of the defective components to the foreign supplier did not trigger reversal of Cenvat credit. The Court accepted that rejection after the manufacturing process had begun did not convert the transaction into a removal without use, and noted that any drawback claim on re-export would fall to be examined under customs law. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354530