7113 jewellery excise, Central Excise

[arun aggarwal]

Sir

I am a manufacturer of Jewellery under 7113,having two units in Delhi with same consitution and name with different excise registerations as principle manufacturer.

my question is that can I take the cenvat of gold in one unit and pay excise duty of 12.5%. and dont take the cenvat unit in the other unit and pay 1% excise duty on clearances. Or as I have taken cenvat in one unit I have to pay full duty of 12.5% on both the units.

Arun

Posts / Replies

[KASTURI SETHI]

Dear Querist,

Yes. You can adopt different procedure for both units as mentioned above, since registration being separate. The condition of clubbing the clearance of specified goods from "one or more factories" under Notification No.8/2003-CE dated 1.3.2003 as amended, is meant for arriving at threshold exemption limit and for eligibility as SSI unit.

[arun aggarwal]

Thanks

[MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Sethi.