Excisable Goods Return / Repair Procedure

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VINITA SHARMA

SYSTEM ADMINISTRATOR

23 Points Posted on 17 February 2011

Dear All,

I am working in a Spring Mattresses Manufacturing Company in Noida. My company is a excisable unit. We are selling Mattresses through dealers / distributors in Delhi and other states. I want to know the legal procedure to return / repair the mattresses lying in different states / cities directly from Noida. What are the documents we required in transaction of Goods from one place to other place. Please send me the appropriate solution of my problem.

Thanx & Rgds,

Vinita

Replies (2)

U S Sharma

glidor@gmail.com

21670 Points Posted on 17 February 2011

1) YOU have to obtain service tax registration for "maintainace & Repair"

2) the party will send u goods under their challans stating " sent for repair / to be returned after the repair"

3) you will have to maintain separate stock IN/OUT register with specific detaills of each consignment received and delivered.

4) While sending goods back, u have to mention on challans / invoices "NOT FOR SALE/ REPAIRED GOODS RETURNED" - stating the original challan reference and attaching a xerox copy of original challan.

5) Issue invoice of repair and maintanance , and charge service tax subject to availment of exemption of 10L

6) keep alert that the goods received is same goods sent , if the mode/ style/ desctiption changes than it would amount to manufacture and hence excise liability will arise in your part.

7) dont try to use the "cenvated inputs" in repair / maintanance.