satya (Executive Excise) (1839 Points)
20 January 2012
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 20 January 2012
finished goods and scrap both are dutiable,
both are passed through DSA ( RG1)
hence you have to use a single series of invoice book
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AC/DC can give permission for using more than one invoice book
some incidents are as under
1) one invoice for home clearance and 2nd for export
2) one invoice for home clearance and 2nd for captive consumption, in case the final product is exempt and intermediate goods are taxable
3) one invoice for home clearance and 2nd for transfer to self owned depot under provisional assessment.
Kishor Darole
(Assistant Manager- Excise/Customs)
(343 Points)
Replied 20 January 2012
Agree with Mr.Sharma.
It depends on the Asst.commr to approve two series in Domestic sale by convincing to him as per your critical requriement or need...!