excise

madhavvan (service) (154 Points)

13 April 2009  

. A Company has have two excise registration certificates in the same factory for 2 different premises one for manufacturing and other one for trading for the same factory The Trading licence is for storage of imported goods which are subsequently sold .

Both are in the same premises does the law require that there should be a separate gate and entrance for both the excise registered premises or it is ok if both the premises have single entry and exit any other rules and regulations to be complied with

2. In same bill of entry items for manufactured goods and items of trading are received is there any specification in excise law / customs that there should be separate bill of entry or we require separate bill of entries for domestic  sale and trading goods sale
3. DSA / Cenvat register / PLA is computer generated is it permissible and should the print out be taken out every day and authenticated at end of each day
4. Some items are imported and then they are painted in the factory premises and then sold to customer ( they fall under the same tariff heading) when sold domestically does it amount to manufacture or trading
5. Spares / parts are some time sent as replacement to customers as they are damaged at customers end when replacement spares are sent should they be sent under trading excise invoice or manufacturing invoice and at what value should it be sent for excise purpose
6. Trading items are similar to manufacturing can these be imported and then sold is there any bar on selling items identical for trading and manufacturing
7. Reversal of Cenvat credit on spares sent for reconditioning or repairs when should reversal be done should it be immediate or at periodic intervals.