CENVAT/EXCISE

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Pramod Kumar Pandey (Querist)
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21 October 2009 We are having two manufacturing unit one is 100% EOU & anther is Non-EOU and both are availing CENVAT. Non-EOU is transferring some (Electric Cabales) goods to 100% EOU with payment of Excise Duty. There are two questions:-

(1) Non-EOU procured cables with paid excise duty at the time of purchase and if they are transferring can they charge Excise duty at the time of transferring/dispatch goods to 100%EOU.

(2) 100% EOU can avail CENVAT against the same.

Please guide us with reference of relevant Notification/Circular.

ADITYA

ADITYA (Expert)
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21 October 2009 While trasferring Electric Cables to Your EOU unit, you need to raise your Invoice u/r 11, and have to mention "material cleared as it is". You have to charge Excise Duty to tune of Excise Duty Charged in your Purchase Invoice.