The company is engaged in manufacturing as well as in trading business. The company is filing excise return for manufacturing activities on monthly basis and for trading activities on quarterly basis. Will there be different dates for filing excise return for manufacturing and trading activities for a company. Pls suggest.

The assessee imports chemicals from abroad and sends it to a factory not owned by him for further manufacturing. This is done on a job work basis.

The factory manufacturers the chemicals for the assessee and charges excise duty.

The assessee then exports the goods to other countries.

How can the assessee claim refund of excise duty paid by him?

Should the assessee register himself under the excise act to claim the refund?

Vishal Shah

Dear Members,

I have few queries with respect to the Central Excise Registration. I request you to put your inputs and give me suggestions on the below queries.

The Facts are as follows:

a. Assessee is a SSI Unit
b. The Value of Clearance is below Exemption Limit of Rs. 1.5 Crores.
c. Voluntary Registration is being undertaken for Excise Control Number.
d. Registration has to be done in the month of August 2010.

The Queries are as follows:

a. Whether the Exemption limit of Rs. 1.5 Crores is available to only Small Scale Industrial Units?

b. If a Small Scale Industrial unit opts for a voluntary registration under Central Excise(Value of Clearance being less than Rs. 1.5 Crores), should the unit pay the duty from the very 1st day of the Financial year or from the date on which the registration application is filed?

For Instance,
SSI Unit "X" has been manufacturing and selling a product from past one financial year. X wants to opt for voluntary registration in the F.Y 2009-10 in the month of August 2010. The value of Clearance for the period April 2010 to till date(12th August 2010) is Rs. 30 Lacs. So if the registration application is filed now that is during the month of August 2010, should the Excise duty be collected from the customer and paid only after applying for registration or X has to calculate the Excise duty payable from 1st April 2010 to till date and remit it to the Government out of his own pockets along with the Interest .

c. What is the rate of interest payable for belated payment of Excise Duty?

d. What are the important notifications, rules and provisions which can be used to resolve the above queries?

Thanks.

Respected Sirs,
If a company is incurring expenditure for another company and later on it is recovering from another company then whether company who is incurring the expenditure can claim the credit?

e.g. X company is incurring the expense on behalf of Y company and later on Y company is reimbursing it to X company. Whether X company can claim credit?

THE ASSESSE IS PAYING EXCISE DUTY ON PURCHASE OF PACKING MATERIAL USED FOR EXPORTING RICE.

CAN THE ASSESSE CLAIM CENVAT CREDIT ON PACKING MATERIAL .

A buys excisable goods from B and sells it C. A further directs B to send the goods directly to C. In such cases whether to clain CENVAT credit "C" will require Excise Invoice of "A" or can it claim CENVAT on the basis of Excise Invoice raised by "B" on "A" where "A" is shown as buyer and "C" as consigner

Sir, I Submited on line excise return on 10th
and deposite the on line return copy to excise copy by hand on 11th. I have some doubt that my return filled in due date or out due date.If return filed one day late then what is penalty rate will charged by
excise officer.

Could any one tell me the exact procedure for job work.
I also want to know that is rule 57A(4) of central Excise Rule 1944 still applicable?
I have seen that the Central Excise Rules 1944 is rescined so can a rule still prevail after getting rescined by the legislature?


Thanks in Advance
Vijendra Ray

Hey i want to know excise management requirement for RG 23A PART I & II and RG23C book keeping.. scenarios where these a/cs get hit ( GL Entries in case of T/F Order & captive consumption)

What treatment in account about following point :
1. Sale of dutydrawback
2. Duty drawback received on account of export of goods fulfillment.

pls. give example or casestudy.