https://www.taxtmi.com/caselaws?id=790356 Free warranty replacement parts cleared under warranty were treated as not giving rise to separate excise duty demand because warranty charges had already been factored into duty on the final product. Debit-note recoveries for repair charges relating to damaged inputs in transit also could not sustain duty demand, as the record did not show that the damaged inputs were not used in production and the recoveries reflected repair charges rather than excisable consideration. On both issues, the excise demand and consequential order were held unsustainable. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 17:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790356 Free warranty replacement parts cleared under warranty were treated as not giving rise to separate excise duty demand because warranty charges had already been factored into duty on the final product. Debit-note recoveries for repair charges relating to damaged inputs in transit also could not sustain duty demand, as the record did not show that the damaged inputs were not used in production and the recoveries reflected repair charges rather than excisable consideration. On both issues, the excise demand and consequential order were held unsustainable. Case-Laws Central Excise Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790356