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Removal of inputs as such

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This query is : Resolved

CA Rajeev Bansal (Querist)

25 December 2010 one of the client has purchased the aluminium scrap from ordinance factory without payment of excise duty because there is exemption notification 62/95 C.E. Dt. 16.03.1995. now the client wants to remove the inputs as such. my question is whether excise duty is payable on the removal of such inputs or not.

please reply

tarun goel

tarun goel (Expert)

26 December 2010 Not at all, when you have not paid any excise duty on the purchase, you need not pay any duty on clearance. however, if you have purchased the excisable goods under some notification and some condition is attached with it, you have to pay duty while removing the same on removal. go through the conditions of the notification and the purpose for which the goods were purchased.

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