Hello! Friends,

Please intimate whether re-packing or re-filling of excisable goods come under central excise manufacturing.

If it comes under which rule/act/notification, please intimate.

Thanks

Ganesh

Respected Experts,

My company has two units in the same city. One is manufacturing unit and is registered under Excise & Service tax act. The Other unit is unregistered and is only exclusively doing job work of heat treatment for its first unit.(1) How can the heat treatment unit get excise duty claim on purchase of its Plant & Machinery and other process inputs received from excisable units? (2) Whether service tax is not applicable on job work invoices issued to its manufacturing unit, though exceeding the limits? What should be the best course of action.

Regards,

I would like to understand how Rounding off is to be done for Education Cess.

My understanding is that All Excise duties as well as cess amounts should be rounded off to the nearest rupee.

Suppose there is an excise invoice for items whose Assessable Value is 7320.

14% Excise duty = 1024.80 (1025 when rounded off).

Should i calculate Education Cess of 2% on 1024.80 (1024.80*2/100 = 20.496, rounded off to 20) or should i calculate Education Cess of 2% on Rounded off Excise duty of 1025 (1025*2/100 = 20.50, rounded off to 21).

I am confused what is the correct education cess that should appear in the invoice. Should it be the one calculated on the unrounded off excise duty or should it be the the one calculated on the rounded off excise duty?

What is the point of view of law regarding this? Can anyone provide any reference?

I could not locate any reference as to how the cess should be computed. If anyone can point me in the correct direction, it would be great.

Thanks in Advance.

Best regards / Vijay

Please clarify with Section or rule no

1) We need to supply our product to govt org for one project ( Expemted for Excise)
2) If we purchase raw mtrl for this project can excise duty on tht mtrl is cenvatable or not.
3)If yes under which section and what need doccumentation req.
4) If no then is it total mtrl cost need to bare by compnay.

1. Has STP units have to file ER-2 to the Central excise? (Notification No.24/2008(non-tarrif))

2. if yes, do STP units need to register with Central Excise also?

Please explain me a Procedure of Sub-Contractor and how to maintained a records related to Excise & Accounts and what are the forms are prepare and how to reconcile the quantity also.

1) Dealer is a Pvt.Ltd. Co. engaged in producing automobile parts (both with material & on job-work basis). It sales major part of production to a EOU without levying CENVAT duty. And therefore it has CENVAT Credit balance of around Rs.12lakhs which is untilised since 2 years. And because of this fact now they are not taking credits of new machines purchased as they can at least claim depreciation on the duty for Income Tax purpose.

Whether we can claim this balance credit as refund and what procedure we should follow?

Dear Sir,

Can you pls.explain what is CT1 and CT3 and the difference between this two.

Thanks
SF FRANCIS

Sir,
I want to know that I am send by good to SEZ unit at what is processuer we have to obtain for same can u tell me that we ahve send good under nil rate of duty and after taking of CT3 ,waht is mean by CT3.
inthat area we have to make the ARE 1.

How Discount will be treated for the purpose of transaction value calculation.... any one can explain me the same??