Periodicity of CAS-4 certificates - Central Excise - Trade Notice -05/2017

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, PUDUCHERRY COMMISSIONERATE GOUBERT AVENUE (BEACH ROAD) PUDUCHERRY - 605 001 C. No. IV/16/97/2016-Cx-pol Dated: 11.04.2017 Trade Notice -05/2017 Subject: Periodicity of CAS-4 certificates-reg. Attention of Trade Industry is invited to CBEC circular no 692/08/2003-CX dated 13 th February, 2003 by which tit is clarified that cost of production of captively consumed goods shall be done strictly in accordance with CAS-4. 2. Instances have been brought to notice during audit by C AG that some assessees are not preparing CAS-4 certificates even after substantial time lapse from ending of financial year and filing of Tax audit report and therefore these assessees could not calculate the differential duty. 3. Therefore all assessee shall submit CAS-4 certificate for a financial year by 31st December of the next financial year for speedy finalization of provisional assessment. On receipt of the CAS-4 certificate the assessing officer shall finalize the provisional assessment expeditiously 4. The above may be brought to the notice of all the members of Trade Industry. (U.NIRANJA) COMMISSIONER