Removal of Input as Such (Excise)

This query is : Open

Author : Anonymous

( Author )
24 March 2010

We have purchase Raw Material almost 18 months before on which we have not taken the Cenvat Credit but we have taken the VAT credit under Gujrat VAT and in second transaction we have purchase the material before 3 months and we have taken the Cenvat Credit and No CST Credit has been taken, now we are removing both the Raw Material "AS SUCH" to supplier, My Question is that What type of Documents we are suppose to prepare under Excise and VAT, Its necessary to prepare Invoice under Rule 11 for both the tranasaction and whats are the treatment of the VAT, Please advice me with relevant Sevtion, Rule and Notiifcation under Excise and VAT

Rajesh Kumar

( Expert )
30 March 2010

Where no credit has been taken, no payment of excise duty is required. In this case you can use the same invoice, keeping ED at zero or cam make non excisable invoice.
Where credit has been taken duty is required to be paid in excise invoice.

Author : Anonymous

( Author )
05 April 2010

Thank you Rajesh, whether the supplier is eligible to claim Excise back even he is getting the material back on non exciseable invoice