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reversal of cenvat credit

Central Excise - Started By: - S VENKAT - Dated:- 7-7-2016 Last Replied Date:- 7-7-2016 - A manufacturer imported an item which he uses in manufacture as raw material. If he issues that material to customer as replacement(under warranty), should the manufacturer reverse the cenvat credit availed? - Reply By Ganeshan Kalyani - The Reply = Sir, the input credit is eligible if it is used in or in relation to manufacturing of Dutiable goods. In your case you have not used it in manufacturing process .....

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