Removal of capital goods

This query is : Resolved

ramachandraneversendai (Querist)
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06 April 2012 Wish to remove certain capital goods (remaining unpacked)( on which no cenvat has been claimed) to a place outside the factory. Is there a procedural aspect to this? should any taxes be paid at all?

Kishor Darole

Kishor Darole (Expert)
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06 April 2012 Hello,

If the cenvat credit is NOT availed, there is no restriction to remove this material outside the factory premises and no any taxes are requird to pay.

You must maintain the record of the same and should able to prove that, you not availed cenvat credit against the same.

Regards
Kishor Darole

Rahul Vora

Rahul Vora (Expert)
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09 April 2012 I agree with Mr. Kishor Darole. I would suggest that when you send the invoice alongwith with the capital goods, kindly mention on the face of the invoice that CENVAT credit has not been availed and the goods are sold as such to avoid any problems during transit of goods.

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