My query is SH Edu.Cess is applicable for excise duty.

My query is SH Edu.Cess is applicable for excise duty.

wht z time period to refund the unutilized
cenvat credit in case of export?
is there any interest in case of delay in paying bak refund?

Dear Sir,

We are registered with Central Excise and we have recd raw material from our customer for job work under Notification 214/86 for past five years.
For that our customer (supplier of the raw material) has given job work declaration letter to our Assistant COmmissioner of Central Excise that we have received intermediate goods from the job worker and after that we are doing further manufacture and that we are doing export and on payment of duty.

But Some customer has not submitted job work declaration letter and some customer has filed by late for that job worker has to pay duty and what is the penalty

Whether this is a procedure lapse and can be condoned or we have to ( job worker) has to pay duty for late filing and non filing of undertaking letter

In respect of Debit note received during 2005-06 from customer towards sales return and credit note accounted in the books of account in 2006-07 can we claim Cenvat credit for the excise portion. Also clarify whether cenvat credit can be taken for debit notes of customer raised in 2005-06 and yet to be accounted in the books of account, by now

debit note belong for the financial year 2005-06 (assume tht sept'05)

if i make the entry for the same this year shall i claim cenvat credit

prasanth v nair

plz send me full clearification and opinion with support of decided case laws and notification and circular if any parties is having 24% of share in a company and another not having any share, then they are related parties for the purpose of valuation under central excise Act.

FACTS of the case
1. KCR has entered into a job processing agreement with QT, Mumbai.
2. KCR has received 419 Kgs of semi finished product from MBA, Daman, for job processing.
3. MBA is doing job processing for QT, Mumbai.
4. The semi finished product has arrived with a Challan which states “Old rule 57AC [5(a)] and New Rule 3 and 4[5(a)]”. The name and address of the supplier/manufacturer is written as “MBA, Daman”
5. The material after further processing would be sent back to MBA, Daman a/c of QT.

NOTE
a. Normal procedure being followed by KCR in similar case was to obtain a letter from the PROCESSEE addressed to our jurisdictional Deputy Commissioner, intimating the DC about the processing at Kancor under notification 214/86 dated 25-03-86, and that the same would be used in manufacture of final products in the PROCESSEEs factory. KCR would obtain an acknowledgment from Excise Office on this letter and keep the same in its file. A D3 intimation would be filed with the Supdt and acknowledgment of the same is also obtained for the file.
b. In the current situation, QT is of the opinion that the job processing is under rule 3 & 4(5a) of Cenvat Credit Rules, and that it requires no intimation to be given to the jurisdictional DC/AC of KCR.

QUERRY
1. What is the procedure to be followed by KCR in this case?
2. If the processing amounts to manufacture, whether excise duty is chargeable to QT?
a. If yes, what are the procedures to be followed for determining the assessable value of the material?
b. What is the procedure of invoicing/charging the duty?
3. If the processing does not amount to manufacture and service tax is to be charged on the processing charges, whether there are any difference in the procedures to be followed?
4. Which are the applicable sections/rules for the above cases?

Dear All,

Could you tell me whether we can take cenvat credit on the communication cables laid in the entire plant/factory for the Central control room(CCR)FITTED with the computers for displaying the entire production process ?

Kindly cite a case law if possible ?

Hi

For getting the Are 1 from the supplier waht we should provide from EOU or SEZ ?

ARE 3 also

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