In service tax, in case of FOR destination based contracts we can avail service tax credit on freight outward upto the customer premises. In this case customer premises is the place of removal. in excise we have to pay excise duty at the place of removal. but in FOR destination based contracts, can we discharge duty payment at customer premises & not at the ti me of removal from factory. please suggest with suitable circular / case law.

Dear expert
i am excise registered manufacturer i am paying more than 1 crore duty included cenvat & PLA, and also filling monthly return ER-1, plz let me know do i need to file form ER-4,5,6 if yes also tell me along with these form will i need to file monthly return ER-1. and what are the process to fill & submit it...

thanks in advance
Ravi kumar

Dear expert
i am excise registered manufacturer i am paying more than 1 crore duty included cenvat & PLA, and also filling monthly return ER-1, plz let me know do i need to file form ER-4,5,6 if yes also tell me along with these form will i need to file monthly return ER-1. and what are the process to fill & submit it...


thanks in advance
ravi kumar

ours is a manufacturing concern,manufacturing printed circuit board.my question is whether i can take modvat credit on

1. repairs of impedance control systems(excise duty has been charged on removal of goods).
2. purchase of software (electronic measuring accessories and software cd.(for testing the pc Board)

DEAR SIR WE NEWLY REGISTER WITH EXCISE & WE SUBMIT 1ST RETN THIS AUG-15 IS SECOND RETN BUT I WANT TO KNOW DETAILS OF ER-6

WE ARE MANUFACTURER SO WE ENTERED OPENING STOCK IT COMES TO ER-6 THEN WE PURCHASE EXCISABLE GOODS IT ALSO COMES IN ER-6
1) BUT WHEN WE PURCHASE WITHOUT EXCISABLE GOODS IT NOT ENTERED IN ER6 ?
2 ) BUT WHEN WE MANUFACTURE MACHINE THEN WE USE THIS NON EXCISABLE GOODS ALSO SO WE ENTERED THIS GOODS IN ER-6 OR NOT?
PLEASE GUIDE ME asap

Sir
our co is a pvt ltd co
can we sale in cash invoice.
any party deeposited 90000/- in company currant A/c but he is not registered in Excise/Vat then can we sale the goods for that party.on cash invoice basis.
Please reply urgently.

A is registered manufacturer, B is second manufacturer who purchases input from A and process it and export the finished good. B needs invoice without duty from A . in this case what do the manufacturer A will do, or how will he generate the invoice without nil duty and what document A is require to do so and also plz clarify that whether A will need permission from its Division for doing so

Plz do reply urgently

Thanks & Regards

..I HV read about d notification 12/2015 CE (n.t)DT 30 /4/15-according to it the credit of cess paid on input or capital goods received in the factory on or after 1.3.15 can be utilized for payment of duty of excise leviable under first schedule as well as the credit of balance 50% cess on capital goods of year 2014-15 can also be utilised

now my question is-- Is the credit available for the cess paid regarding the goods received in factory before 1.3.15..?

my second ques is what if the goods are directly consigned to job worker before 1.3.15 but received in factory after 1.3.15

my next question is what if manufacturer has not utilized 100% credit of DAT capital goods or say 50% not utilized in 2014-15

and if my first question's answer is DAT all cess credit will go in vain den why it is said DAT cenvat credit is an accrued right and if once earned lawfully then same can be utilize even after withdrawal of cenvat for dat particular input as per case cbec v.grasim industries ltd (2004)170 ELT a206(SC)

Dear Expert,
Please Help
Rs 5000 the Penalty and interest on non filing excise return ER-6,ER-5,ER-4, is this penalty monthly basis or Yearly ? My mean Rs 5000 for each month in case of ER 6 total of one year 5000*12 =Rs 60000 /-
Regards,
Amit

We are service providers in the service category Busines Auxiliary Services. Recently we procured an export order for supply of machinery parts which are manufactured by third party. The supplier of machinery parts in not ready to supply goods on CT1 i.e. we are not able to procure duty free good. in such a situation we will have file for refund of duty.

My query No. 1 is that for claiming refund whether we are required to get registered under central excise as first stage dealer.

My query no. 2 If the answer to query No. 1 in no than what procedure for refund we need to follow.