I request all the member to sent their opinion on this issue

i am registered with the central excise department. i purhase raw material on excisable invoices and non excisable invoices.

i make dies for inernal use out of the material (iron) purchase on non-excisable bills i.e. without availing modvat.


during the process of manufacturing of dies scrap is generated.

Please clear whether i will have to pay duty on sale of this scrap or not.

Thanks Friends,

Anish jain

When excise duty will be claimed at the time of goods are sent directly from supplier to job worker(out to out basis)

When excise duty will be claimed where goods are sent on out to out basis.

Claim by a refinery that the process undertaken by it does not amount to manufature on the ground that there is no chapter note or section note which specifies that the refining of edible vegitable oil amount to manufacture.

Dear Sirs,

Would you please tell me about the circular of Cetnral Excise under which an E.O.U. can purchase HSD (High Speed Diesel)without payment of duty from Depot as well as Refineries.

Kindly tell me asap.

Regards

what is revised return date under excise act.

We are the manufacturers of the A C Generators (Alternators), D C Motors and Wind Generators. In order to manufacture these goods we have to use electrical stampings, and these Electrical stampings are manufactured & supplied by our Job workers out of the Steel Sheets (raw materials) supplied by our Suppliers on our behalf i.e on Consignee basis. Since the Steel sheets (raw material) are directly delivered by our suppliers to our job workers premises, Job workers are entitled for availing the Cenvat Credit on such goods and availing the same.

Further, during the course of manufacture of Electrical Stampings, Steel Scrap is also generated as a by-product; the job workers are discharging the Excise duty both on finished goods i.e Electrical Stampings as well as Steel Scrap and sending back to us, since we are the owners of the entire material. On receipt of Electrical Stampings, being our inputs we are availing the Cenvat credit on strength of our Job Worker Duty paid document. Similarly, we are also availing the Cenvat Credit on Steel Scrap received by us, on the strength of our Job Worker Duty paid document.

Now, the Department has raised an objection, that we are not eligible to the take the Cenvat Credit on Steel Scrap which sent back by the job worker. The department is denying the Cenvat Credit on steel scrap; since the Steel Scrap is not an input for us


Now, my question is whether STEEL SCRAP GENERATED & CLEARED FROM THE JOBWORKERS PREMISES ON PAYMENT OF DUTY AND THE SAME IS RECEIVED BY THE PRINCIPAL MANUFCATURES is eligible for Cenvat Credit or not. If there are any case laws on the above subject mentioning of which may be of great help.

A PLAIN READING OF CENVAT CREDIT RULES SUGGEST THAT THERE IS NO NEED FOR AN EXCISE PAID INPUTS TO BE CONSUMED IN ORDER TO TAKE CREDIT ON CLEARENCES EFFECTED BY A UNIT. IN OTHER WORDS THERE IS NO ONE TO ONE CORELATION BETWEEN CONSUMPTION OF INPUTS AND AVAILMENT OF CREDIT FOR CLEARANCES OF FINAL PRODUCTS IS MY CONTENTION RIGHT?

WE HAVE ONE EOU UNIT WHO HAVE PURCHASES ITS MACHINERY FROM TRADER OF MACHINERY WITHOUT ISSUING CT -3 FORM OR TAKING ANY DUTY EXEMPTION . NOW WE WANT TO REMOVE THIS MACHINERY FROM OUR UNIT AND SALE IT TO CUSTOMER . WHAT IS THE PROCEDURE FOR THE SAME. DO WE HAVE TO PAY ANY DUTY ON THE SAME. PLEASE PROVIDE RELEVANT NOTIFICTAION DETAILS ON THE SAME.

ALSO WE HAVE PURCHASES MANY CONSUMABLES FROM SMALL SCALES UNITS WITHOUT ISSUNG ANY CT-3 IN THIS EOU . THIS CONSUMABLES SCRAP WE WANT TO DISPOSE OFF WHAT IS THE PROCEDURE FOR TEH SAME

We are a 100% Export Oriented Unit under EHTP scheme. We are into manufacaturing and export of transformer cores and our LOP also specify that. As we understand that under 100% EOU scheme, trading activities are not permissable. We plan to open a branch office under the same (present) name & style but not covered under 100% EOU scheme and carry out trading activity there - both existing unit and proposed branch unit will have common 'head office. Please advise if we can open a branch and do trading acvitity without availing EOU benifits ?

Regds/OP Shrestha