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Rule 9 of the Central Excise Rules, 2002

V S L (Accountant) (54 Points)

19 January 2011

Please help me,

Newly Registered firm under Rule 9 of the Central Excise Rules, 2002. Production: Preform of plastic Bottle

What documents should maintain.

1. Invoicing

2. Registers

3. how to make & submit returns

4. & other necessaries also tell me.

Which rules are applicable for this firm.

Thanks

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2 Replies

Ram Avtar Singh (Nagari Sultanpur U.P.Delhi) (14487 Points)
Replied 19 January 2011

Rule 9.	Registration-
	Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered: Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or rule 9 of the Central Excise (No.2) Rules, 2001 shall be deemed to be as valid as the registration made under this sub-rule for the purpose of these rules. The Board may by notification and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration. The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.
Rule 10.	Daily stock account.-
	Every assessee shall maintain proper records, on a daily basis, in a legible manner indicating the particulars regarding descripttion of the goods produced or manufactured, opening balance, quantity produced or manufactured, inventory of goods, quantity removed, assessable value, the amount of duty payable and particulars regarding amount of duty actually paid. The first page and the last page of each such account book shall be duly authenticated by the producer or the manufacturer or his authorised agent. All such records shall be preserved for a period of five years immediately after the financial year to which such records pertain.
Rule 11.	Goods to be removed on invoice.-
	No excisable goods shall be removed from a factory or a warehouse except under an invoice signed by the owner of the factory or his authorized agent and in the case of cigarettes, each such invoice shall also be countersigned by the Inspector of Central Excise or the Superintendent of Central Excise before the cigarettes are removed from the factory. Provided that a manufacturer of yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 or readymade garments falling under Chapter 61 or 62 of First Schedule to the Tariff Act may remove the said goods under a proforma invoice signed by him or his authorised agent. The provisions of sub-rules (2) to (5) shall apply to the proforma invoice except that the said invoice shall not contain the details of the duty payable. The manufacturer shall, within five working days from the issuance of the proforma invoice prepare the invoice in terms of this rule after making adjustments in respect of the goods rejected and returned by the buyer. The proforma invoice and the invoice issued in terms of this sub-rule shall have cross reference to each other by way of their serial numbers. Provided further that the said period of five working days, as referred to in the first proviso, may be extended upto a period not exceeding twenty-one days, inclusive of the said period of five working days, by the Commissioner of Central Excise, on receipt of a request from the said manufacturer The invoice shall be serially numbered and shall contain the registration number, name of the consignee, descripttion, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon. The invoice shall be prepared in triplicate in the following manner, namely:- the original copy being marked as ORIGINAL FOR BUYER; the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; the triplicate copy being marked as TRIPLICATE FOR ASSESSEE. Only one copy of invoice book shall be in use at a time, unless otherwise allowed by the Assistant Commissioner of Central Excise, or the Deputy Commissioner of Central Excise, as the case may be, in the special facts and circumstances of each case. The owner or working partner or the Managing Director or the Company Secretary or any person duly authorised for this purpose shall authenticate each foil of the invoice book, before being brought into use. Before making use of the invoice book, the serial numbers of the same shall be intimated to the Superintendent of Central Excise having jurisdiction. The provisions of this rule shall apply mutatis mutandis to goods supplied by a first stage dealer or a second stage dealer. Explanation.- For the purposes of this rule, “first stage dealer” and “second stage dealer” shall have the meanings assigned to them in CENVAT Credit Rules, 2002.
Rule 12.	Filing of return.-
	Every assessee shall submit to the Superintendent of Central Excise a monthly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates: Provided that where an assessee is availing of the exemption under a notification based on the value of clearances in a financial year, he shall file a quarterly return in the form specified by notification by the Board , of production and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates. Provided further that an assessee is- availing the exemption under a notification based on value of clearances in a financial year; or manufacturing processed yarn, unprocessed fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 of First Schedule to the Tariff Act; or manufacturing ready made garments falling under Chapter 61 or 62 of First Schedule to the Tariff Act, which prior to 1st day of April, 2003 were eligible for an exemption under a notification based on value of clearances in a financial year he shall file a quarterly return in the form specified by notification be the Board, of production and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates. Notwithstanding anything containing in sub-rule (1), every assessee shall submit to the Superintendent of Central Excise, an Annual Financial Information Statement for the preceding financial year to which the statement relates in the form specified by notification by the Board by 30th day of November of the succeeding year. The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit such an Annual Financial Information Statement