06 October 2012
situation 1. if some site rejection is back to factory and some addition work is done on FG and resend to customer. (Gate pass Price only additional charges)- coastal area
Situation 2. if some site rejection is back to factory and we had disassemble all FG and stock uploaded to system which is ok in QA inspection then again at the time of dispatch we made at full price of FG- Coastal area
Which procedure is correct and what will be the implication on of Excise duty in both the situation. can we able to claim the Excise duty
07 October 2012
Please see rule 16 which enable one to avail the credit and then discharge the same after repair. If no re manufacture then ED to be paid = to credit availed and if remanufacture then at the transaction value.
08 October 2012
Already duty-paid FG have to be reported under D-3 procedure which would enable you to get set off of the earlier paid duty while re-selling after rectification / modification