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Excise item sent against warranty claim what are the docs re

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Sathya Kishore

Asst Manager

21 Points Posted on 25 July 2013

Hello,

We have sold a Excisable commodity to our customer X later due to quality issue certiain items we need to replace them under Warratny to our customer X Now I want to know

(1) How I have to send this Warranty material to my customer X ( It has to sent to customer on free of cost as it was under warranty)

(2) What is the documents (whether Excise invoice or Jobe work challan) are needed for this clearence

(3) As it is free of cost how i have to pay the Excise amount on this transaction?

Kindly suggest the necessary procedure in this regard

Thanking you in anticipation

Kishore

Replies (1)

Arun Kumar Singh

GST Advocate

13166 Points Posted on 25 July 2013

As per the provisions, if the duty paid goods are brought for being re-made, refined, re-conditioned or for any other reason, you can take cenvat credit of duty paid as if such goods are received as inputs under cenvat credit rules and utilise the credit according to cenvat credit rule. Goods will be removed after re-made duty will be payable.