Dear Sir
We have a plant in vasai ( MH) , from plant we TRF the goods to our variuos Excise Registered Branches on duty paid TRF Invoices. When Branch sold the goods to customer, branch pass on the actual ED recived on TRf Invoices. Plant deposit the ED on rate Diff as per Branch Invoices. This is the normal procedure, what we are having. ( Prov Assess & then Actual Assesment by Manufacturer )
Now somebody adviced us that ED on rate Diff can be paid by branch itself & passed on to the end customer. so that customer can claim the actual modavte ( ED deposited by Plant + ED on rate diff deposited by branch)
Pls give your valuable views on the following points.
1) If Plant deposited the ED on rate diff on the basis of Invoices raised by branches to end customer, then No body can claim the Benifit of ED deposited on Rate Diff,( i.e we are paying more duty but can pass on the benifit for lesser duty. )
2) Can Branch Pass on the duty ( more than recived from Plant ) ,on Which goods are sold to end customer & pay the diff of ED passed on -- (less) Ed Received on Plant TRF Invoice)? how the entries will be posted in RG 23D Register.
3) How branch can deposit the ED on Rate Diff ( Branches are having only dealer Registration )??, if Yes , Pls give procedure / Notification / Any case law for the same.
Your expert advice will be highly oblized
VIKAS KAPOOR
CAclubindia
