TMI BlogTrading or removal as suchX X X X Extracts X X X X X X X X Extracts X X X X ..... Trading or removal as such X X X X Extracts X X X X X X X X Extracts X X X X ..... ween removal as such and trading by a manufacturer in excise? What are the criteria used? Any clarification issued by CBEC in this regard? Reply By Mehul Pandya: The Reply: Separate Registration req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired for manufacturer, Dealer and Importer. Normal Trading activity should be followed under Dealer / Importer Registration. Where as raw material purchased for manufacturing purpose is not up to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mark or purchase return or sold to any other buyer will be called as Removed As such on which cenvat credit availed. Hence cenvat should be reversed under Rule 3(5) of CCR Rules. You may also refer R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule - 9 of Central Excise Rules, 2002. Reply By Arun Kumar Singh: The Reply: You should maintain the separate account for as such removal and trading activity. As such removal of goods will be retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the same unit and trading activity is different from as such removal. X X X X Extracts X X X X X X X X Extracts X X X X
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