Query

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 December 2015 Q.1. Dealer purchase 500 sq.mtr. Plywood and he want to sale after cutting the whole piece in part part quantity, so can he sale under central excise ? Q.2. Manufacturing unit having excise registration and paying CENVAT duty, he want to sale his material to 100% EOU unit, then under which documents he can sale, please describe the procedure ?
Q.3. Manufacturing unit having excise registration and paying CENVAT duty, he purchase Air Blower very small machine under only VAT ( Not under Excise Duty ) and after using some days he want to sale then under which documents he can sale whether he need to prepare Excise Invoice or only challan and which tax should he charge?

Dipesh

Dipesh (Expert)
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02 December 2015 1) If dealer taken credit of excise duty then he have to pass excise duty accordingly & issue excise invoice under dealer registration other wise he may sale under VAT.

2) Manufacturer commence supply to 100% EOU unit after receiving CT-3 Certificate from 100% EOU Unit.

3) If commodity is dutiable under Excise Tariff Head then while removing this material from factory you have to charge Excise Duty as per tariff. on above case you are saying purchase of Air Blower under VAT then remove this material on Challan. no need to charge Excise Duty.

Dipesh

Dipesh (Expert)
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02 December 2015 2) After Receiving CT-3 Certificate Manufacturer commence Duty Free supply to 100% EOU. Manufacturer raise Excise invoice & declare " Excise Duty is Nil Under CT-3 " & issue ARE-3 for clearance.

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