Excise reverse on short receipt of quantity

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 July 2016 Resp. Sir,

We are Manufacture Firm with Excise.
We have Purchased Raw Material from Dealer. (Excise Invoice)
There is some Shortage of material

Question: We would like to raise the Tax invoice to settle this shortage.

Q1. Do we require to give effect to EXCISE on a/c of short material received.

Example:

Supplier A/c Dr 100
Goods A/c Cr 80.00
Excise 12.5% Cr 12.50
VAT 5% Cr 04.50

(Being A/c debited for the 25 Kg short material received)

Please advise

Regards