Dear Sir,
We have purchased some goods from 100% EOU. They have charged us with BCD 7.5%CVD, 14% Edu cess 2% on CVD, S&H Edu cess 1% on CVD,Edu cess 2% on T-Duty, S&H cess 1% on TD, Custom Cess 2%, Custom S&H cess 1%.

Please advice us which duties are available as cenvat credit to us.

Thanking You,
Latpate B.L.

Can any body reply to my doubt - After reduction of Central Excise duty from 14% to 10% What is the status of Rule 6(3) (1) of Cenvat Credit Rules,2004?, as we are having an order in hand of exempted goods (by notification. Following points to be cleared -

Cenvat credit applicable ?
Or 1st cenvat credit taken & at time of invoicing which rate is applicable for reversal of cenvat credit ?
Or separate record maintain for Cenvat credit invoice -

Electrical Panels to be used for Water Treatment Plant -

[ previously following notification is applicable ] -

NOTIFICATION No. 3 /2004-CENTRAL EXCISE 08.01.2004



G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary

In the public interest so to do, hereby exempts –

(I) All items of machinery, including instruments, apparatus and appliances, auxiliary equipment and their

Components/ parts required for setting up of water supply plants; and

(ii) Pipes needed for delivery of water from its source to the plant and from there to the storage facility,

Falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from whole of the duty of excise leviable thereon under the said First Schedule, subject to the condition that a certificate issued by the Collector/ Deputy Commissioner/ District Magistrate of the District in which the project is located, is produced to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction, to the effect that such goods are cleared for the intended use specified above.



Explanation.- For the purpose of this notification, water supply plant includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use.

2. This notification shall come into force on the 9th day of January, 2004.



[F.No. 354/159/2002-TRU]

(G.S. Karki)

Under Secretary to the Government of India

Best regards,



Mr. Vikas -

Dear All,

I need your expert suggestion regarding following matter at our one of client place.

We have a client engaged in manufacturing of Wires & Cables, Fittings (Harness).
They have two manufactring base one at Mahape- MIDC & other one at Taloja-MIDC.
They are transferring fully manufactured wires from Mahape to Taloja for manufacturing harness therefrom by fitting additional socket also they are clearing these Harness from Taloja pland itself.
My query is whether they are require to charge Excise Duty on such transfer. If not then pls let me know what are the provisions, rules under which we can transfer these goods without charging duty thereon and also procedural aspect for this with excise authorities,if any.

Regards,
Prashant Chavan.

Good morng sir,
I have a query relating excise(i.e)
Is excise duty leived on sale of scraped HDPE,Fibre MS cut drums,because while purchase of this Drums we take Input credit on this drums.
Is my contention correct?
If not then,Pls suggest me with some relevant notification or any case relating the above Query.

Dear all

Please advice on below matter.

We have imported consignment form Austria.
and vessel already arrived on Nhava Sheva Port.

Now, We are planning to ship consignment directly to USA without receipt on material at our Factory.

So Please advice it is possible ?
what is processor ?

WE ARE MANUFACTURER OF STAMPINGS AND ALSO DOING JOB WORK. WE SOLD SCRAPS ARISING FROM JOB WORK AND CHARGED PLA DUTY FROM THE CUSTOMER AND PAID. BUT MY QUESTION IS THAT CAN WE AVAIL CENVAT BENIFIT ON SALE OF SUCH SCRAPS ? AND IS IT REQUIRED TO PAY DUTY TO THE MANUFACTURER OF WHICH JOB WORK HAD BEEN DONE ?

Hi,
our client is going to open the Ready Mix Concrete (RMC) businee soon. so, i just wanted to know, that will excise applicable for this ?

Dear Members

We are importing certain goods for trading purpose and generally the goods are distributed in India. We take CENVAT credit of CVD + Cess on CVD . Upon sale, we pass on the same to the buyer. Now, We are exporting some of the items to foreign country. Can we claim Drawback of the duty paid under section 74 or any other option ? If yes, what would happen to the credit we have taken in register. Custom Authority is asking for a certificate from Central Excise authority stating that No Cenvat credit is taken for the items being exported.

Early response in details will highly appreciated.

we sold goods Inter state charging cst @2% to the customer . but if the customer fails to sent c form of aginst sale invice we raised debit note of 10.5% on it. that time we transfer the differnece amt of 10.5% to cst @ 12.5% and made intry as below party a/c dr. to sale cst@12.5% is it right ? where the diffrence amt treated in P & L?

Currently, I m in an Audit of a Dairy industry

here the normal practise is, we sell a Product to some branded companies after manufacturing at our plant. we procure a packing material for those product(Butter,Ghee,Cheese etc.)

What are the Excise and Custom duty implications WRT output liability and CENVAT Credit? (Also provide me the related Notifications and Circulars for these purpose)