Removal of duty paid goods from warehouse

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 May 2012 I am doing the audit of pharma co. which gets it medicines manufactured from toll centres.When the FG are sent from toll centres to central warehouse they duty is paid on them. From the central warehouse the goods are issued the CFA agenets.
Please tell me know the excise related matters to this and what exactly to be checked ?

S.P.Mahanta

S.P.Mahanta (Expert)
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11 May 2012 Points to be checked.

1)qty of goods manufactured & removed from toll centres & duty liability on goods based on tariff heading.
2)Maintenance of DSA. Actual payment of duty liability through PLA.
3)Intimation from Pharma CO To jurisdictional AC/Dc authorising Toll centres to manufacture on job work. Approval of Range office on such mode of manufacture.
4)Whether ECC No obtained by Pharma Co as principal manufacturer with duty liability?
5)Mode of valuation of goods on removal to CFA.
6) Whether ER-1/ER-6 submitted on monthly basis & in time.
7)Availment of cenvat credit on inputs/capital goods/input services as per cenvat credit rules.
8)Whether show cause notice/ demand note issued from Range office & compliance.

Hope this shall be adequate for excise audit.