Excise gate pass

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 November 2011 Dear frnds,

Suppose we have taken credit of Capital Goods on the receipt of the same in Factory.

Susequently a part of that Machinery has to send for Repairing/ Job works etc., whether we have to prepare the Excise gate pass for removal from factory or any other way.

S.P.Mahanta

S.P.Mahanta (Expert)
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05 November 2011 Under rule 4(5)(a) of CCR'2004,Capital goods can be transferred for repair/job work without cenvat credit reversal,subject to condition of return of CG within 180 days from dt:of removal.

Removal can be done on challan or excise invoice.
If CG not received within specified period, proportionate credit availed to be reversed.