9911796707
TMI BlogPass-Out System- Special Procedure for clearance of the liquid gases RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... at the liquid gases are of exceptional nature because the quantity of removal can be ascertained only after goods are actually delivered from the specialised cryogenic tankers into the special tanks of the buyers. As a result, the Central Excise duty cannot be determined at the time of clearance and the CENVATABLE invoice can also not be prepared at that point of time. Considering this special nature of removal, it has been decided to issue the following procedure in supersession of Circular No. 270/104/96-CX dated 18.11.96, except as respects things done or omitted to be done before such supersession: - Removal of liquid gases will be permitted in a tanker lorry from the factory of the manufacturer on provisional determination of centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss-out documents shall bear printed serial numbers and shall be pre-authenticated by the proper- central excise officer before they are put to use. The original and duplicate copy of the aforesaid document will accompany the goods to the destin9tions. The assessees shall retain the Triplicate copy. 3.3 The quantity delivered to or received by each customer shall be recorded on original and duplicate copies of each pass-out document 'under the customer's signature. 3.4 On completion of deliveries, the quantity actually delivered, the quantity actually returned in tanker lorry and the quantum of loss, if any, shall be duly recorded in the Daily Stock Account. The provisional entry relating to quantity of removal and the duty liability s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounted for therein shall be handed over to the Sector Officer immediately after the return of the lorry tanker and the final accountal. The consignor factory should obtain an acknowledgement for the submission of the original Pass-out document. The assessee shall retain the duplicate copy of the completed Pass-out document for his record. 3.10 Before filling the lorry tanker for the next supply/clearance, the quantity of the goods already contained therein (left over undelivered goods of the previous supply) should be re-ascertained and any difference between the quantity returned from the previous clearance and the quantity re-ascertained as above shall be treated as storage loss within the factory on which the assessee shall be liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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