weighment permission, Central Excise

[shashi Bhushan Gupta]

under which rule the Permission from outside factory premises is sought and what is the format of Challan

Posts / Replies

[KASTURI SETHI]

Sh.Gupta Ji,

Pl. go through Board's Circular mentioned below:-

Weighment of goods outside factory

Circular No. 13/91-CX. 6, dated 22-7-1991

[YAGAY AND SUN]

Para 11 of Chapter 4 of the Central Excise Manual of CBEC's Instructions reads as:

11. Weighment of goods outside factory before preparing invoices

11.1 In certain cases, due to non-availability of weighbridges inside the factory, goods have to be loaded in vehicle and weighed outside the factory. The permission may be granted by Deputy/Assistant Commissioner, considering the exceptional nature of goods, for a period of one year at a time. A pre-printed serially numbered Challan may be prescribed, which will be authenticated in advance by the Superintendent or Inspector of the jurisdictional Range Office. The assessee will also maintain a record of such outward and inward movements, indicating date and time. Weighment should be done at the weighbridge nearest to the factory. The challan numbers shall be quoted on invoice. The Superintendent or inspector of the jurisdictional Range office will verify the challans and weighment slips randomly, at least once every month. If nothing adverse comes to notice, the permission may be renewed. Assessee should, however, be advised to install their own weighbridge inside the factory.

So before you clear that lorry you will have to:

1. Apply to the Assistant Commissioner through your Range Superintendent.

2. Ensure that the application reaches the Assistant Commissioner with the Superintendent's recommendation.

3. Go round the Assistant Commissioner's office a few times to get the permission.

4. Get the Superintendent to authenticate the pre-printed challans.

5. Maintain accounts and submit them for verification on a monthly basis, and

The permission is given for a year and on proven good behaviour, it may be extended.

[Ganeshan Kalyani]

Sir, yes sir it is not viable for every manufacturer to have weigh bridge inside the factory. The circular cited by Sri Kasturi Sir and extract of manual reproduced here by M/s. YAGAY and SUN has clarified the query in all sence. Thanks.