A Manufacturer imports some materials, and send the same to his sister concern and passon the basic excise duty and additional duty. passing of additional duty is wrong or right. please advice and give me the references if any.
14 June 2009
Under Rule 3 (5) of the CCR you are required to pass on the cenvat credit on remoavl as such. Therefore the 4 % SAD also should be passed on. Invoice may mention as such.