we are an excisable mfg unit-taking full cenvat & charging full excise. recently, we purchased a raw material from a party having unit at Daman. Being in Union Territory, they have exemption in excise and hence not charged to us. since excise is not charged, we didn't take cenvat credit-but entered the qty. of the raw material in RG part-II. Now my question is : Where to file this "duplicate for Transporte's "copy of gate-pass : In purchase bill file of Accounts dept., OR in file of cenvate gate-pass of excise dept. ??
06 May 2009
There is no RG 23 Part I or II for many years now. Your own private record provding details of receipts and issue of raw materials is sufficient. Credit is also available on any copy of the invoice through for control using duplicate maybe preferable.
CAclubindia
