Intimation of receipt of duty paid goods into the factory premises - Central Excise - 20/2003

Trade Notice No. 20/2003 dated 6-2-2003 Return of goods for remaking, refining, reconditioning - Conditions under Rule 16 (3) Attention of the Trade is invited to the provisions of sub- rule (3) of Rule 16 of the Central Excise Rules, 2002. The assesses who are finding it difficult to produce the original invoice on the ground that that goods have been removed long back or the goods have been received from various such parties who are not availing CENVAT and are not in a position to issue duty paid invoices should apply to the Commissioner for permission to follow the procedure as per sub- rule (3) of the Rule 16 of the Central Excise Rules, 2002. 2. The following conditions are hereby specified under sub- rule (3) of the Rule 16 subject to which an assessee may bring back into his factory, the duty paid excisable goods or parts thereof for the purposes mentioned in the said sub- rule and remove such goods after undertaking specified processes from the factory without payment of duty. 3 (i) The assessee shall file a written intimation in the appended form (Annexure A ) with the jurisdictional Superintendent of Central Excise, regarding such receipt of each consignment of duty paid goods or parts thereof, within 24 hours of such receipt. On receipt of such intimation, the proper officer shall identify the duty paid goods or parts thereof and verify the actual quantity thereof, within 48 hours of receipt of the aforesaid intimation. One copy of such intimation should also be sent on the same day to the jurisdictional Deputy/ Assistant Commissioner of Central Excise. In computing the above said period of 24 hours and 48 hours, the holidays on which Central Excise Offices are closed, would be excluded. (ii) The assessee should also produce appropriate and sufficient collateral, evidence alongwith, Annexure A to show that the goods are actually duty paid. (iii) The goods or parts thereof received should be stored separately from the non duty paid goods for inspection/ examination by the Central Excise Officer, deputed for the purpose. (iv) As far as possible re-making, re- conditioning, re-fining and repairing etc. should be undertaken in separate section in the factory distinct from the manufacturing section. The processes undertaken in terms of Rule 16(3) should not be mixed up with the manufacture of fresh goods. However, where it is done in the manufacturing section itself, prior intimation (against written acknowledgement) should be given to the jurisdictional Range Superintendent. It should also be noted that the processes to which such goods are subjected should not amount to manufacturer within the provisions of Central Excise Act, 1944. (v) If any excisable material or components are required for re-making, refining/ re-conditioning, repairing etc. of such duty paid goods brought in duty shall be paid on such material or components in accordance with the Central Excise Law and procedure before such material or component are taken for use in the course of such re-making, re-fining, re-conditioning or repairing etc. of such duty paid goods. (vi) The goods so re-made, re-conditioned, re-fined, repaired etc. should be stored separately from the non duty paid goods in the factory. (vii) All removals of the re-made, re-conditioned, re-fined, repaired goods should take place under the cover of duly authenticated invoices which shall carry on the top a prominent endorsement RE-ISSUE OF RE-MADE/ REFINED/ RECONDITONED/ REPAIRED DUTY PAID GOODS as permitted by the Commissioner, Central Excise, Ahmedabad - II vide F. No. ___________ dated. (viii) A detailed account of such received goods, the process to which they are subjected after their receipt in the factory and the quantity after re-making refining, re- conditioning, repairing etc. should be kept by the assesse in the appended form (Annexure -B) (ix) The assessee shall remove the goods after re-making, re-fining, re-conditioning, repairing etc. within six months from the date of receipt thereof into the factory. However, in exceptional cases only, an extension of this time limit may be permitted by making application before the jurisdictional Deputy/ Assistant Commissioner with full justification well before the expiry of the aforesaid time limit of six months. The jurisdictional Deputy/ Assistant Commissioner, if satisfied may be suitably extend this time limit for a period not exceeding three months. (x) Within 48 hours of the removal of re-made/ re-fined/ reconditioned/ repaired duty paid goods, the assessee shall send a written intimation in the append form (Annexure C ) to the jurisdictional Range Superintendent with a copy to the jurisdictional Deputy / Assistant Commissioner of Central Excise. (xi) The stock of such duty paid goods received and account in the respect thereof shall be open for inspection by any Central Excise Officer as and when so required. ANNEXURE A Intimation of Receipt of Duty Paid Goods into the Factory Premises To, The Superintendent of Central Excise, AR ________________ Divn. ______________ Ahmedabad- II Sir, I/We hereby declared that the under mentioned duty paid excisable goods have been received into our registered factory premises on (date) __________________ at (address) _____________ for purpose of ________________. Name and address of the manufacturing factory No. and date of invoice under which duty has been paid (if can be ascertain) Description and variety of goods Nature of containers / packages and identifying marks on goods and containers/ received Name and address from whom goods received (1) (2) (3) (4) (5) Quantity as shown in the invoice Quantity received Remarks (6) (7) (8) I/ We hereby declare (1) that proper entry of the aforesaid goods has been made in our account books/ registers, and (2) that the goods have been stored _____________ (specify the place of storage) vide E. No. ________(of Annexure B ) Signature of assessee or his authorised agent ANNEXURE B Sr. No. Name and address, ECC No. of manufacturing unit Details of duty paying documents Description, Qty of goods received Identification Marks Name, address, ECC No. if any of the person unit from whom goods are received (1) (2) (3) (4) (5) (6) Purpose of which received Process carried out Whether any excisable goods are used in repairs/ replacements Duty paid on such additions / replacements CENVAT Credit availed on the returned goods CENVAT credit reversed (7) (8) (9) (10) (11) (12) Details of invoice of clearance Qty of description of goods recleared Separated account for disposal of replaced (defective parts removed) parts should be maintained Signature of assessee or his authorised agent (13) (14) (15) ANNEXURE C (1) Name of the assessee : (2) ECC No. : (3)Jurisdictional Central Excise Range and Division : (4) Date on which the goods were received in the factory for re-made/ re-fined/ re- conditioned. : (5) Date on which intimation submitted to Range Office on receipt of the goods for the purpose : (6) Invoice No. and date issued and vide which goods have been cleared duly remade/ refined/ reconditioned to the factory of manufacture from whom earlier received. : (7) Duty paid/ reversed at the time of clearance if any : (8) Remarks : Signature of assessee or his authorised agent