Duty liability of packing material scrap

Dear all,

can you please solve my question?

If a excisable unit wants to sale it's packing material (e.g. drum, canes, polybags) in which raw material has come, it is liabile to pay excise duty on such goods. In other words in which packing raw material has come after use of raw material the packing is empty than we wish to sale it, liable to pay excise duty on such packing goods.

Also please confirm that it's mandatory to intimate range which records we maintain at factory.

Await for positive reply.

 

Replies (5)

Dear Singhal ji,

1) Generally packing material along with Inputs/RM not attract Excise duty. but dept(EA2000 team) will ask, you have availed Cenvat inclusive price of packing material, we have to protest them with our context.

2) Yes you have to intimate to your RO, list of records under rule 22(2) of the Central Excise Rules, 2002 maintaining in the unit/factory. 

Thanks for reply.

Any rule/section/notification etc define it.

 

Dear Singhal ji,

Please find enclosed O-I-O.

It has hon'ble Supreme Court decision also.

i have a querry here, what abt VAT or CST for the same items?

VAT/CST Chargable.

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