Principal input in central excise

Dear Expert ,

I have to file Er 6 return of principal input.Can u explain about what is principal input, Is it unpacked materail or both unpack and packed .Please help ?

Regards,

Amit Singh

 

 

 

Replies (5)
INPUT means the raw materials / purchase of goods for manufacture / resale , it is identified by HS Code, packed or unpacked does not change the HS code.

 Dear Sir,

We purchase raw material ch heading 87089900 (Part and Accessories of the Motor vehicle ) finished ,we just do here labelling and packing in our brand only .So we have material as it come from vendor(Unpack) and also some with complete finish in our brand (RG 1 Packed material) .Please help which material we enter in ER 6.                                                            

Thanks & Regards,
Amit Singh

Principal Input has been defined under rule 9A of the Cenvat Credit Rules,2004.

Raksh*t

09810525780

Principle input means that material which cost is 10% of total cost.

Principle input means that all inputs (material) which cost is individualy 10% or more of total cost.

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