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Movement of inputs/capital goods (Rule 5(5)(a) of the CCR): - Central Excise Practice Manual (OLD) - Central ExciseExtract 10. Movement of inputs/capital goods (Rule 5(5)(a) of the CCR): Credit is allowed, even if any of the inputs or capital goods as such (or input after being partially processed) are sent to job worker for certain specified purposes. The goods are, however, to be received back in the factory within 180 days; otherwise, an amount equivalent to the Cenvat credit on such inputs or capital goods is to be reversed. However, such credit can be taken again when they are received back in the factory subsequently. The specified purposes are as follows: Further processing; Testing; Repair; Reconditioning or for the manufacture of intermediate goods necessary for the manufacture of final products; or Any other purpose. Cenvat credit is allowed for jigs, fixtures, moulds and dies sent to job worker for production of goods on behalf of the Principal manufacturer according to his specifications.
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