TMI BlogFactory to wearhouse matl sentX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, Whether the Excise duty to be paid for the finished goods sending from factory to wearhouse? - Reply By Pradeep Khatri - The Reply = Yes, since material is being removed from the factory premises, Excise duty is required to be paid. - Reply By Shivshankar Mishra - The Reply = Dear, As per Excise rules you can clear your materials with payment of duty from Manufacturing to warehouse. - Reply By MANDAVILLI RAMAKRISHNA - The Reply = you should have registration for your wear house also. since you have no profit margin, no need to pay duty. but you have to show the assessable value and the duty thereon clearly in the invoice and in the RG registers, set it off against hte input duty. really, i experienced, all the procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is a big drama - Reply By Harishanker Patel - The Reply = Dear Ramakrishna Sir, Kindly clarify the such provision,rules supporting your view. - Reply By Shivshankar Mishra - The Reply = Dear, If your warehouse is registered with Excise department then you have pass excise duty to your customers other wise you make warehouse invoice which are not cenvatable - Reply By MANDAVILLI RAMAKRISHNA - The Reply = mr. harisankar, it is purely practical procedure and to be followed exactly in rg registers. of course, you may take guidance form local centax officials or consultants also. rk 09000016080 - Reply By Harishanker Patel - The Reply = Dear Ramakrishna Sir, I want to know that in which case provisions there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need to pay duty for the finished goods sending from factory to wearhouse. - Reply By raj kumar shukla - The Reply = I can not understand the replies given by mr. Ramakrishna. Any way the confusing repies have prompted me to intervene. firstly ware housing provisions in central excise have been with drawn since 2004 and there are no non duty paid warehouse in central excise now except for export purpose. However comissioner can still permit storage of non duty paid goods considering special circumstances of case like storage problems etc (see rule 4(4) of central excise rules )but that need not be registered separately as these are not ware houses in strict sense as goods manufactured are not declared under warehousing provisions. ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever procedures for removals under rule 4(4) followed are of ware housing. - Reply By Shivshankar Mishra - The Reply = Dear Mr RajKumar, We are replying regarding warehouse not for Finished goods storages outside premisesif you ant clear your finished goods for your ware house you have to pay excise duty and clear from your factory. from ware house if you are registred you amke excise invoice otherwise you make ware house invoice for commercial purpose. - Reply By raj kumar shukla - The Reply = pl reconsider the language. nothing is coming out which could be replied. - Reply By MANDAVILLI RAMAKRISHNA - The Reply = Dear Friends, The initial question was Whether the Excise duty to be paid for the finished goods sending from facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry to wearhouse? But the discussion took wrong track, commenting on language or gramatical mistakes. In my opinion, Excise duty need not be paid for the finished goods sending from Factory to Wearhouse since, 1. even though registrations are mandate both for factory and wearhouse and invoice to be compulsory raised for removal of goods to wearhouse from factory, mere commercial invoice is not sufficient and Central excise Gate pass in the prescribed format to be prepared wherein the qty, assessable value, duty there on to be mentioned clearly and therefore, certain amount will be arrived as duty payable for removal of goods from factory to wearhouse. 2. like wise, input can be taken for the inward goods taken from factory and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if it is assumed that the goods laid in the wearhouse for a long time i.e., up to the month ending, then no duty is required to be paid since the central excise duty liability will be arrived registered premises wise and the net result will be arrived. Now please clarify. - Reply By MANDAVILLI RAMAKRISHNA - The Reply = My doubt is, is it compulsory to pay duty on removals meant for wear house even in the case, stocks are piled up for suppose 3 months in wearhouse. - Reply By Shivshankar Mishra - The Reply = Dear Mr Raj Kumar, First you clear in your mind what is meaning of excise then you know what any body want to say you or reply to you. UNDERSTAND SIRJI - Reply By raj kumar shukla - The Reply = Dear Mishra ji, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prior to moving ahead with our discussion let me make it explicitly clear that while giving the phrase 'reconsider the language' in my earlier proffering i was not intended by any stretch of imagination, for reconsidering the language or grammer in literal terms. It was planely meant that whatever facts regarding warehousing provisions were given by me were supposed to be examined vis-a-vis the Central Excise manual/concerned Notifications so as to arrive at the correct legal position in the matter. Now after elucidating my intention behind what i have written, let me now turn towards your words about 'knowing the excise'. Sir, without any hesitation, even remotest, i feel myself quite clear with the meaning of 'Excise' and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s scope, as well. It is for this sake only that i have intervened and quoted the concerned position as available within the domain of 'Excise' because i could visualise that during entire discussion in the matter no comment could come on the surface with proper backing or substantiation by the concerned Rules/Notifications or even Circulars. Entire discussion was just looming in the air without any proper base or substantiations. It was much surprising to see that the person who tries to preach others about the meaning of 'Excise' himself has not supported his version with any sort of Rule or so, whatsoever. How such practice can be differentiated from "Double Standard" practices. Be as it may but if you are having some more 'Excise' please ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... let it come forward to the discussion forum for the benefit of others and for saving your own position. Hearty regards - Factory to wearhouse matl sent - Query Started By: - venkat eswaran Dated:- 28-5-2012 Central Excise - Got 14 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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