Destruction of expired bulk drugs - central excise procedure

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Querist : Anonymous

Querist : Anonymous (Querist)

22 March 2014 We are bulk drug manufacturers. We are having expired bulk drugs, which we are showing in our RG-1 register and ER-1 return still date. Now we want to destroy the goods as they are not marketable. We have availed cenvat credit on inputs used for manufacture of the above bulk drugs.

What are the procedures we have to follow? Pls. clarify under which rule we can destroy the expired material and also can we reverse cenvat duty which was already availed.

best regards,
k v ramana rao

Arun Kumar Singh

Arun Kumar Singh (Expert)

22 March 2014 You can destroy the expired goods in the factory and take the cenvat credit on inputs.

Querist : Anonymous

Querist : Anonymous (Querist)

22 March 2014 Sir,

My question is we have ready availed Cenvat Credit on Inputs and manufactured Bulk Drugs. Now the bulk drugs are expired. We want to destroy the same. Can reverse the duty amount which we have already availed and also under which rule we can destroy the expired material.

Please clarify.

thanks & best regards,
k v ramana rao

Arun Kumar Singh

Arun Kumar Singh (Expert)

22 March 2014 Under the provisions of Drugs Law, the printing of expiry date on the container / package of Medicaments & Bulk Drugs, apart of other printing like Batch / Lot Number, name & content of main ingredient. Drug License Number, required warning etc. is statutory requirment. Upon reaching the expiry. Medicaments become unfit for consumption. It is obligatory under Drugs Law to ensure by the manufacturer that no such time expired medicaments go to the market and are destroyed with due observance of specified norms of destruction. In these circumstances, self-destruction with Remission of duty on timed expired medicaments should be allowed without obtaining permission from the department.

Querist : Anonymous

Querist : Anonymous (Querist)

25 March 2014 Sir,

Under which C.Ex.Rules, we can destroy the material without obtaining department permission?

Please clarify as soon as possible.

Thanks & best regards,
k v ramana rao

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