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Clarification about notification no.12/2013-ce dated 01/03/

kumar hattanna (Officer - Excise) (525 Points)

23 October 2013

Dear Forum Members and Experts According to notification no. 12/2013-CE dated 01/03/2013 SL no.173A ,my supplier is not charging CENVAT to me ,but I am utilizing the same material and charging CENVAT to my customer. Is it correct way what I am following . Please suggest me if I am wrong . I am Highly appreciated your valuable feedback.

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2 Replies

satya (Executive Excise) (1839 Points)
Replied 24 October 2013

Dear Kumar,

Once you received goods without Excise means, how you will able to charge ? and what is your registration status, if you are a mfr means, after doing further mfr'g only you are able to charge as per CETSH act.

(your question confusing, "I am utilising the material and charging" what does it mean)

pl find extract of 12/2013-CE notfn.

(viii) after serial number 173 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:-

‘173A 57 The following goods, namely:-

(i) Hand-made carpets, whether or not any

machines have been used to achieve

better finish during pre-weaving or post

weaving operations;

(ii) Carpets and other textile floor

coverings, knotted, woven, tufted, or

flocked of coconut fibres (coir) or jute,