Goods received under annexure-45 in central excise

Mitesh Desai (B.Com) (13 Points)

09 September 2015  

my unit is DTA unit. finished product is nil rate of Central Excise duty. purchased Raw Material/packing material under Annexute -45 i.e. Goods received at Concessional rate of duty. is it necessary for supply of Raw Material in the form of ARE-3's against Annexure-45. or he can supply simply on invoice.