regarding cenvat credit avail on warrnty free goods, Central Excise

[disha sheth]

cenvat credit is available on accessories cleared along with final product and goods used for providing free warranty for final product. 

My question is what if these warranty goods will not be used by manufacture for long time how he will treat this type of goods ? what will be the tax treatment of such kind of goods ?

Posts / Replies

[Madhukar N Hiregange]

Yes available. As long as they are not scrapped or written off the credit is safe.

[Naveed S]

If credit availed on such goods and not required, then the same may be cleared As Such, on payment of credit availed thereon.

New accessories can again be purchased as and when they are required in the future.

Else, you may follow the above clarification  dated 10.04.2014 in the matter.