My client is a registered dealer in excisable commodities and is importing goods into India. Customs duty is being paid which includes CENVAT portion as well. The benefit of CENVAT is passed on to the customers.
Goods are imported at Mumbai port (Bill of entry contains, Delhi godown address) and goods are transported therefrom. The dealer is having customer base located throughout India. Can the dealer directly transport goods from Mumbai to customer at Jaipur, without physical movement of the goods into Delhi godown and still pass on the CENVAT benefits to the customer

Whether Iron plates used for machinery repair purpose as captive consumption. What percentage of input credit will avail . whether we can take 50% credit input (or) full input. please help me with provision of central excise rules. How can we shown captive consumption details in ER-1 returns

we are the producer of TMT bar (Excisable Goods) and we capitively consumed the TMT bar for our another unit (for Civil construction) in the same factory/premises resulting in excise duty liability.whether we are liable to able the Cenvat credit of such captive consumption? (Treatment in a/c -: we pass the sale and purchase entry for the same?)
plz give me reply with proper justification instead of yes or no.

Dear Sir,

We are having a unit in Gujarat, we produce an excisable product which passes through 4 process before it is converted into final product.
Currently all the processes are carried out in Gujarat plant.

Now we are planning following:

We are having customer base in Maharashtra, so we are planning to partially process the product at our Gujarat plant (process 1 and 2 only), then, the said semi finished product will be transferred to one of our group company (not branch) in Maharashtra for job work, where the balance two process (process 2 and 3) will be carried on..

Ultimately the final product will be produced at our group company's plant and the same will be delivered to the customer from that factory (i.e. our group company's plant) only.
Note: our group company is not an excisable unit.

Further we will also continue to manufacture the product at our Gujarat plant for supply in Gujarat and other state.

we are the producer of TMT bar (Excisable Goods) and we capitively consumed the TMT bar for our another unit in the same factory/premises resulting in excise duty liability.whether we are liable to able the Cenvat credit of such captive consumption? (Treatment in a/c -: we pass the sale and purchase entry for the same?)
plz give me reply with proper justification instead of yes or no.

one of our manufacturing client is covered under EOU and also have local sales and sales are made separately, i.e. for export of goods, sales is out of EOU production and for local customers sales is out of Other than Export(OE) production, these goods included in STOCK separately identified in EOU warehouse and OE warehouse. our client is sending samples as free of cost to their foreign customers dispatched from local(OE) warehouse. so please clarify me whether goods sent as samples for free of cost to foreign customers out of OE Manufacutered items is subject to excise duty or not?

Indirect tax is to be borne by consumers , but where as cenvat credit is not allowed to wholesaler in setting off liabilities against sales tax... and it becomes cost to the wholesalers..???

As we all know that while taking service from transporter cosignee have to pay service tax on behalf of the transporter if he doesnot charge service tax.
Can we take credit of the service tax paid by us on the transport services for excise duty purpose

We are a 100% Export oriented Unit, we want to convert the EOU to DTA unit. Can anyone tell me how to compute the excise liability on surrender of EOU licence. If we have to pay duty on Imported Goods held / Finished goods etc Which we had imported duty free. What about the Capital Goods, we have to take the amortisated value or depreciation as per IT Act. Another important issue is if we pay duty on surrendering the licence can we avail the credit on the duty paid, if yes what document should be supported for availing such credit.

REgards

Girish Mani

A company has developed some product for its would be client and charged product development charges. At the time of develompent, neither the buyer is under obligation to buy the product from the company nor it can compel buyer to take certain quantity. Hence to safeguard the company's interest towards cost of development, it charge lum sum amount from buyer. After developing the product, the buyer places order to the company, but the price charged from buyer is no where related to the product develoment cost. There is no compulsion to the buyer that how much quantity he will purchase. Thus as per company's view, both the transaction are independent. Company is not charging excise on development charges. Excise department after giving reference to sec. 4(1)(a) of Central Excise Act, 1944 & Rule 6 of Central Excise Valuation (Detemination of price of Excisable goods) Rules 2000, raising a demand for excise duty on product development charges.
Would some one guide us to avoid this with the help of case law.

Thanks in Advance.

CS U S Sharda