9911796707
TMI BlogManufacture of excisable and non excisable goods - useing phinolic resinX X X X Extracts X X X X X X X X Extracts X X X X ..... Manufacture of excisable and non excisable goods - useing phinolic resin X X X X Extracts X X X X X X X X Extracts X X X X ..... hether if we preper resin in our primises & all the input which we used for resin i.e. phenol, mehtanol, melamine, DGE DBP etc. we forego excise duty from the same and we are kept saperate record for Excisable & non excisable Input and Final Products however Department issue us SCN for demand of duty on Resin. in our case when we keep saperate record for both what impact of such Show Cause Notice? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? please reply and help me in such burning issue. Reply By Surender Gupta: The Reply: It is an issue of fact. If you are keeping separate records for excisable and exempted goods, the demand raised on the show cause notice ignoring this fact would be set aside at the appropriate forum. You must provide full details and evidences with the reply to show cause notice. Before that, you must read the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegations made in the show cause notice carefully. Reply By kishor sanap: The Reply: I undeerstand from your details provided that :- 01. You are a Mnaufacturer of Bagas Prelam Particle Board ( Central Excise Tarriff heading? ). 02. Phenolic Resin is used as an input for manufacturing the particle board. 03. Now you wish to manufacture Resin in your premises . Then you will be manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Particle board which is exempted and Resin which is Excisable . If you keep seperate records for the two and (a) Avail Cenvat on the inputs of Phenolic resin and Sale the resin seperately in the domestic market by charging duty or (b) Not to avail Cenvat on the Inouts of resin and use all the production as Captive consumption in the Production of particle board. exciswe will not ask for the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Resin if you will show then records of (a) Non availment of Cenvat credits (b) Records of Mnaufacturing of Resins as an FG and Records of their consumtion so that Excise should get satisfied that No resin is being so;d in the open market by evading the duty .
Rgds,
KISHOR SANAP
8652453395 X X X X Extracts X X X X X X X X Extracts X X X X
|
