Excise procedure for a manufacturer having branch

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can any one tell me the procedure for excise in case given below :

"A" is a Pvt. Ltd. Co., engaged in manufacturing in rajasthan and having a branch in Haryana State ,the H.O. at rajasthan registered under C.E. as a manufacturer and Branch registered as dealer under C.E.

Raw materil purchased by branch at haryana and than stock transfer from branch to H.O. made by the branch  and the finished goods after the production transfered to Branch and sales made by the branch.

this is request pls explain in detail like cenvat credit system, records to maintain (registers), return (Form type, monthly, quartely, halfyearly),

Replies (1)

The branch office can purchase the material. As the branch office is registered as dealer, it can very well pass on the cenvat credit to the maufacturing unit in Rajsthan, on dealer's invoice. For CST purposes, it can be mentioned on the invoice that it is a stock transfer.

Regarding the final products, it will be stock transfer to haryana branch office, after payment of Central excise duty in rajsthan.


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