Documentaion for excisable goods sending for cpri test


This query is : Resolved 

(Querist)
16 December 2011 Dear sir/Madam,

As we are sending our excisable material from our factory to central govt. institute sited in other state for testing & certification purpose.

Kindly guide me what are the documents we need to send along with the materials.

Awaiting your valuable reply.

Thanks.

U S Sharma (Expert)
16 December 2011 (5) (a) The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning, or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacturer or provider of output service taking the CENVAT credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred eighty days, the manufacturer or provider of output service shall pay an amount equivalent to the CENVAT credit attributable to the inputs or capital goods by debiting the CENVAT credit or otherwise, but the manufacturer or provider of output service can take the CENVAT credit again when the inputs or capital goods are received back in his factory or in the premises of the provider of output service.


https://www.cbec.gov.in/excise/cxrules/new-cenvat-rules.htm

========================================

Use annexure II challan prescribed under old rules sec 54(F)4, that is a better instrument for such clearances.

U S Sharma (Expert)
16 December 2011 (5) (a) The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning, or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacturer or provider of output service taking the CENVAT credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred eighty days, the manufacturer or provider of output service shall pay an amount equivalent to the CENVAT credit attributable to the inputs or capital goods by debiting the CENVAT credit or otherwise, but the manufacturer or provider of output service can take the CENVAT credit again when the inputs or capital goods are received back in his factory or in the premises of the provider of output service.


https://www.cbec.gov.in/excise/cxrules/new-cenvat-rules.htm

========================================

Use annexure II challan prescribed under old rules sec 57(F)4, that is a better instrument for such clearances.

Bharathi R (Querist)
17 December 2011 Thank you very much Sharma sir.


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