Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Intimation of receipt of duty paid goods into the factory premises

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - rule (3) of the Rule 16 of the Central Excise Rules, 2002. 2. The following conditions are hereby specified under sub- rule (3) of the Rule 16 subject to which an assessee may bring back into his factory, the duty paid excisable goods or parts thereof for the purposes mentioned in the said sub- rule and remove such goods after undertaking specified processes from the factory without payment of duty. 3 (i) The assessee shall file a written intimation in the appended form (Annexure A ) with the jurisdictional Superintendent of Central Excise, regarding such receipt of each consignment of duty paid goods or parts thereof, within 24 hours of such receipt. On receipt of such intimation, the proper officer shall identify the duty paid go .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ds brought in duty shall be paid on such material or components in accordance with the Central Excise Law and procedure before such material or component are taken for use in the course of such re-making, re-fining, re-conditioning or repairing etc. of such duty paid goods. (vi) The goods so re-made, re-conditioned, re-fined, repaired etc. should be stored separately from the non duty paid goods in the factory. (vii) All removals of the re-made, re-conditioned, re-fined, repaired goods should take place under the cover of duly authenticated invoices which shall carry on the top a prominent endorsement RE-ISSUE OF RE-MADE/ REFINED/ RECONDITONED/ REPAIRED DUTY PAID GOODS as permitted by the Commissioner, Central Excise, Ahmedabad - II .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R ________________ Divn. ______________ Ahmedabad- II Sir, I/We hereby declared that the under mentioned duty paid excisable goods have been received into our registered factory premises on (date) __________________ at (address) _____________ for purpose of ________________. Name and address of the manufacturing factory No. and date of invoice under which duty has been paid (if can be ascertain) Description and variety of goods Nature of containers / packages and identifying marks on goods and containers/ received Name and address from whom goods received (1) (2) (3) (4) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it availed on the returned goods CENVAT credit reversed (7) (8) (9) (10) (11) (12) Details of invoice of clearance Qty of description of goods recleared Separated account for disposal of replaced (defective parts removed) parts should be maintained Signature of assessee or his authorised agent (13) (14) (15) ANNEXURE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates