Removal of goods, Central Excise

[ALOK GANGULY]

What is the procedure laid down in Central Excise laws for removal of goods for demonstration/trial run/exhibition/road shows etc.?

Posts / Replies

[Mangesh Lokre]

Mr Ganguly,

Manufactured goods should be clear on payment of appropriate Central Excise Duty, since the liability of the manufactuere to pay the excise duty arose after existance of the goods.

In our view, if you are clearing the goods for the subject purpose in the domestic market, then remvoe the goods on payment of duty and take the cenvat credit after receipt of the goods in the factory.