Removable of excisable goods

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Rahul (Querist)
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26 September 2013 Dear Expert,

We are manufacturer of Excisable goods, my query is that we want to remove the goods from FGS to factory for reprocessing purpose so what is source documents are required as per Excise rule and notification.

Please tell me when we will remove the goods from FGS to factory for reprocessing we have to minus the stock from (RG-1) or not.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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27 September 2013 As per the provisions, if the duty paid goods are brought for being re-made, refined, re-conditioned or for any other reason, assessee should take cenvat credit of duty paid as if such goods are received as inputs under cenvat credit rules and utilised the credit according to cenvat credit rules 16(1) of rules 2004. Thereafter remaking goods will be removed after payment of excise duty and quantity will be entered in RG-1.