Anonymous
06 August 2015 at 16:44

Cenvat credit and registration.

Dear Sir,

We are going to establish a new palnt,at present the construction is on going. However,the purchse order for machinery raised and it will be come during the month of November-15.Please advice us that when we have to complete the procedure of excise registration to get the Cenvat credit and also advice that can we get the cenvat credit on all purchase (Capital Goods) before excise registration or the is any time limit.

Thanks,
R.J.Dave.


kashi ram
06 August 2015 at 14:26

Regarding - excise assesable value

Respected Sir,

sir invoice me MRP -100/- ki ha or usme se 67.84% dist. dene ke bat 32.16% pe excise duty charges karke Dealer or distributor ka invoice banate ha to kya yah sahi ha ya excise assessable value alag ho, dealer aage cutomer ko jo sale karte ha vo MRP se sale nahi karte ha because yah MRP only hamare invoice ki MRP.

hamara product - PVC pipe ( ch. H. 39172390)
Please help me.



Anonymous

Can any one provide me the address of consultant they have represented before central excise case of rice mill machinery manufactures association of india

The case fact mentioned below


lassification of rice parboiling machinery -reg


Circular No 924/ 14/2010-CX


F.No. 167/42/ 2009-CX.4
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Custom
.....
New Delhi, the 19 May, 2010
To,
All the Chief Commissioner of Central Excise,
All the Chief Commissioner of Customs
All the Director General
All Commissioners,

Sir,
Subject: Classification of rice parboiling machinery -reg


It has been brought to the notice of the Board that classification of Rice parboiling machinery is being disputed in certain jurisdictions. Two tariff headings under consideration for its classification are 8419 or 8437. It has been represented by the Rice Mill Machinery Manufacturers Association that the practice so far followed by the department was not to charge excise duty for many years but suddenly it has been sought to charge duty on these machines by proposing classification under heading 8419. The matter has been examined by the Board.

2. Paddy processing plant consists of sections with functions like parboiling, drying, rice milling and polishing . Parboiling plants and drier plants are used for steaming and drying paddy and also for reducing the moisture content in the paddy. The processed paddy is then sent to subsequent sections where husking, hauling, milling and polishing are undertaken. Briefly, parboiling process involves three stages, namely, pre-steaming, soaking and steaming. In the first stage, clean raw paddy is steamed for 3 to 5 minutes. In the second stage, pre-steamed paddy is soaked in water tanks for about 4-5 hours. In the last stage, the soaked paddy is passed through steaming process for 3-5 minutes. Subsequently, steamed rice are dried in a dryer. The dryer is also supplied alongwith parboiling rice machinery. It has been mentioned by the Association that 100% of parboil plant and equipment are used only in rice mill industry and that the parboiling process is exclusive to paddy. It has also been contended by the Association that parboiling units are integral part of rice mill. Subsequent to the parboiling process, the further process of dehusking and drying is carried out in the same unit. Therefore, parboiling rice machinery is an integral part of rice mill plant. Thus it has been argued by the Association that these machines merit classification under heading 8419 because of following main grounds:

i. Rice parboiling machineries are used only in rice mill plant.

ii. These are integral part of rice processing plant and these cannot function in isolation. Therefore, function of Rice parboiling machinery/ drying unit is complementary to other function of rice processing plant.



Anonymous

Dear experts,

We have filed ER1 electronically and hard copy not submitted to Range Office. Now Range Officer is asking for Hard Copy of ER1 filed electronically was should be submitted to Range Office.

Please let me know is it necessary to submit hard copy of ER1 electronically filed to Range Office. If not filed then we may be penalised or not? Please quote any law reference in your answer.
Thanks


Guest
04 August 2015 at 16:59

Duty paid import by 100%eou

THIS QUESTION IS NO MORE EXISTS



Anonymous
04 August 2015 at 11:13

57f4 challan

Dear sir,

I want to send Material Received from vendar on Job work challan,now i ant to send thouse material to sub vendar for job work,so what type of challan to be used for sending the material.

pl send in details.

with regards,

Vaddepalli c.N.
Mob.No.9922933107
Fortune Pharma pvt ltd
Aurangabad


Rinku Sharma

D/S, I have credit balance of edu. cess & shec. of excise & service tax ( In manuf. unit)Now How can I adjust cenvat credit of 2% Edu.cess & 1% Shec. with our Excise duty payble 12.5. please provide me detail.



Anonymous
03 August 2015 at 17:20

Cenvat credit

1. We are importing material for which we are paying Import duty in form of BCD, SAD & CVD.
2. Since we are registered under ED, we have a liability to pay for excise on the imported material.
3. The Excise Duty is getting offset against the available credit of SAD and CVD ie the CENVAT.
4. We are selling the material (per unit) to client at Rs. 5000 as accessible value and charging customer at 12.5%Excise Duty. Over this the customer is charged VAT/CST accordingly.
5. We are billing to a customer who is also a manufacturer. Can he take a CENVAT benefit of 12.5% ED.
6. What is the process of the customer taking the benefit of CENVAT/MODVAT on the billing done by us.


shreyas

We have imported some material under EOU scheme and custom cleared consignment under Procurement certificate. at the time of excise verification. we come to know that few material we have not received. Now completion for re warehousing process we need to pay duty on short receipt of material. my quarry is where to pay the duty in excise range office or in customs.

is there is any got sight to pay the duty for the short receipt of material


S.A.Naidu

Dear Sir,

this SA Naidu from Hyderabad and the query is :-

1) we are new established Pharmaceutical manufacturer and our daily activity is purchasing raw material with payment of excise duty and the material will use in production(R&D Lab) after we will made exports,for the above manufacturer-Exporter what is the export procedures..???

2) we have Marchant-Exporter Too..

we purchase raw material with payment of excise duty,exports will made exports as per 08/2003 Exemption.
what is the export procedures..???

Please help me any one for the following above.

Thanks in Advance,

SA Naidu
9963470806





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