GST Guide. A forum to interact on Central Excise duties, Goods and Service tax issues

01Sep

procedure of shifting of premises under central excise

procedure of shifting of premises under central excise. also how to treat the items for which CENVAT credit taken.

Since the registration under rule 9 of CE rules is for premises, there is no prescribed procedure in Not.No.35/2001CE(NT) dt.26.6.2001...

19Aug

Procedure of Shifting of Premises under Central Excise Law

Posted by DEEPA

KINDLY EXPLAIN Procedure of Shifting of Premises under Central Excise Law [ range and div may change] .

Since the registration under rule 9 of CE rules is for premises, there is no prescribed procedure in Not.No.35/2001CE(NT) dt.26.6.2001...

28Jul

Scrap Clearance

Posted by ArunRaj

Dear Sir, Is it possible to clear the unused raw material (item became obsolete due to final product specification change) as 'SCRAP' and send the same back to the supplier of this material? Value declared for this scrap would be equal to the Purchase price and duty charged would be equal to the CENVAT credit taken. Also kindly let us know if any duty rate change between the CENVAT period and Clearance period, which rate should be taken for such clearances Regards, ArunRaj

By virtue of rule 3(5) of CCR when inputs on which credit taken is removed as such the mfr shall pay an amount equal to credit availed...

22Jul

Scrap Clearance

Posted by ArunRaj

Dear Sir, Can we clear the unused (obsolete item because of product specification change) raw material as " SCRAP' and send the same to the supplier of this material? Value of the material will be equal to the Purchase value and duty charged will be equal to the CENVAT availed.

yes you can as Cenvat Credit Rules

11Jul

Utilise Own inputs in undertaking job-work

Posted by DEEPA

When we Utilise Own inputs in undertaking job-work where; -90% of materials issued by Principal manufacturer -we are a Excise manufacturer availing Cenvat and removing manufactured materials from the unit with Excise duty. -Our inputs included with both excise and non-excise purchase -Is it attract Ex duty levy on Final product after Job work?and how we treat the inputs utilised (our own) fro Job work in Stock register ? and what is the effect if we already availed CENVAT against these inputs? Kindly advice.

The question is not clear. If you are permitted to do job work and the goods are returned to the pricipal mfr, the principal mfr has to...

11Jul

JOB WORK

Posted by DEEPA

Sir, We are a Excise Manufacturing-SSi Unit involved in the field automation . Availing CENVAT and filing quarterly ER-3 with Ex.duty payment. * We had undertaken Job work from another Manufacturer against which 90% of the inputs/components procured by them. These materials we send to our JOB worker for machine assembling -Partial work Balance work we finish from our factory and on completion final goods will issuing to the Principal Manufacturer with claiming labour charge only. My doubt is that shall we utilise our components/ inputs for same manufacturing ?if yes.Is it attract Excise duty levy or not? Cenvat availed against the components utilised for Job Work should be reversed or not? *Kindly advice.

The question is not clear. If you are permitted to do job work and the goods are returned to the pricipal mfr, the principal mfr has to...

11Jul

freight charges not in CT-3

Posted by Shincy Jose

if CT-3 doesnot include frieght charges whether we can include the same in invoice.

Normally the CT3 is a certificate for removal of excisable goods under bond and shows the details of registration and quantity of...

08Jul

ST Credit

Posted by ArunRaj

Dear Sir, This is further to the above answer. As per CCR, 2004 input service also includes Coaching and Training. In that view, are we eligible to take CENVAT credit for the ST paid for the service obtained as Training?

The input service was in respect of mock drill conducted to all employees. This training can not be treated as service in relation to...

02Jul

Utilising Own inputs in undertaking job-work

Posted by Shincy Jose

Is it possible to Utilise Own inputs in undertaking job-work. if we doesnot availed Cenvat Credit for the same.? whether the same would amount to manufacture at the time of removal?

From the question it appears that you are doing a job work under law (Rule 16A of CER) and the duty is paid at other end. Also for the job...

15Jun

Declaration in the Registration.

Posted by ArunRaj

Dear Sir, Due to Customer specification change, one of the raw materials which we were using in the manufacturing process became obsolete. Now we are planning to clear this as scrap with applicable Excise duty as supplier is not ready to take it back. In this regard, is it necessary to add this new scrap category in the Excise registration. Or is it enough if we show this clearance in our ER1 returns.

Referring section 6 of Central excise Act and rule 9 of CE Rules, for the disposal of obsolete raw materials amendment of registration or...

85472 33136

QUESTION FORUM

procedure of shifting of premises under central excise. also how to treat the items for which CENVAT credit taken.

KINDLY EXPLAIN Procedure of Shifting of Premises under Central Excise Law [ range and div may change] .

Dear Sir, Can we clear the unused (obsolete item because of product specification change) raw material as " SCRAP' and send the same to the supplier of this material? Value of the material will be equal to the Purchase value and duty charged will be equal to the CENVAT availed.

if CT-3 doesnot include frieght charges whether we can include the same in invoice.

Dear Sir, This is further to the above answer. As per CCR, 2004 input service also includes Coaching and Training. In that view, are we eligible to take CENVAT credit for the ST paid for the service obtained as Training?

Is it possible to Utilise Own inputs in undertaking job-work. if we doesnot availed Cenvat Credit for the same.? whether the same would amount to manufacture at the time of removal?

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