chandra sekar (Manager-Accounts) (387 Points)
11 February 2013We are in a manufacturing company, of fruit juices. We have purchased a bottling machine, and from the item of Preforms, we are manufactuting different size Pet bottles, for our packing of finished products. Please let me clarify, whether , the manufacuturing of Pet bottles, from Preforms, for inhouse requirement, is attractive of Central Excise duty? or pls clarify , the process or system to be followed in those cases.
v.p.chandra sekar,Salem
9043462658
Rakshit
(practising)
(338 Points)
Replied 11 February 2013
If u r paying excise duty on Juices, no duty is leviable on pet-bottle under notification 67/95-CE.But you have to maintain stock register for manufacture and captively clearance of Pet-bottles. These figutres are also to be shown in the ER1 return. In case of manufacture of any exempted goods or providing any exempted services, then u r in trouble, if availing CENVAT
RAKSHIT
9810525780
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