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TMI BlogCheck list for Central Excise officers on their inspection/visit of factoriesX X X X Extracts X X X X X X X X Extracts X X X X ..... ture/sources etc.) before visiting. 2. A critical study of Tariff and the exemption notifications, if any, issued, relating to the commodities. 3. Ascertain the reputation of the factory so as to decide the line of action for checking on the visit. CHECKS IMMEDIATELY ON VISIT 1. Whether L4-L6 licence (if any) issued to the manufacturer are renewed from time to time and are valid. 2. Whether the prescribed registers like raw material account, Production account are maintained by the manufacturer. 3. Whether RG-1 register and PLA are posted upto-date. 4. Whether the physical stock in BSR and in the finishing room tallies with the book balance shown in RG-1. REVENUE Check the revenue yield. Broadly look into the causes of fall in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reasons for variation. P.L.A. 1.Check some of the credit/debit entries in P.L.A. with credit challans/GPN. 2.Whether the monthly extracts are sent to the proper authorities in time. CLASSIFICATION LISTS 1. Check the Classification Lists exhaustively, to ascertain whether the complete range of commodities including intermediate products manufactured by the assessee have been declared (This has to be done by making a survey of the factory). 2. See whether classification lists have been finally approved. In case of provisional assessment, look into the stage of pendency and the reasons for undue delay. 3. Check whether any intermediate goods have been cleared. Whether they were assessed to duty? (This can be found from sales-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Examine the independent status of the wholesale dealer with reference to agreement/actual practice. In this connection, refer to the definition "inter connected undertakings" as given in the Monopolies and Restrictive Trade Practices Act, 1969 and such other laws, as may be relevant. 4. Check whether trade discount actually claimed and allowed, have been granted out-right at the time of removal of the goods. 5. Check whether other discounts claimed and allowed, are admissible. 6. Check whether any debit notes/supplementary invoices are issued by the assessee to any of the dealers/customers and whether these debit notes/supplementary invoices have the effect of changing the assessable value because of a possible 'kick back'. Customer- w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the provisions of rule 173H have not been extended/availed of in respect of processes amounting to manufacture. 4. Proper and separate accounts of goods received and reprocessed etc. and maintained. (56A (PROFORMA CREDIT) 1. Whether conditions for availing of proforma credit are satisfied or not? 2. Whether permission has been granted by the competent authority? 3. Whether intimation (D3)/receipt of components and raw materials is being given/verified before credit is taken? 4. Whether waste products/by-products are being cleared as per the provisions of the rules. MOVEMEMT UNDER RULE 56B 1. Check whether the goods moving under bond under rule 56B have been acknowledged by the consignees where, further processing is undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was already availed under any rule or notification granting such credit. (ii) that such inputs are not clearly recognisable as being non-duty paid or charged to nil rate of duty. RECEIPT OF GOODS UNDER CHAPTER X AND THEIR ACOUNTAL 1. Check selectively the entries in R.G. 16 with the A.R. 3A on which goods have been received on Bond. 2. Check whether the Bond amount is adequate to cover the duty involved on the goods received under Chapter X. 3. Whether the goods have actually been used for the purpose for which the same were brought. EXAMINATION OF RT-12 1. Check whether RT-12s have been filed in time. 2. Check whether assessments of RT-12 are up to date. Indicate the R.T.12s which have not been completed within six months of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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