Central Excise Guide for the new registrants (OLD)

Chapters / List

1. FOREWORD

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2. INTRODUCTION

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3. REGISTRATION

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4. LEVY OF CENTRAL EXCISE DUTY

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5. EXEMPTION FROM PAYMENT OF DUTY

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6. REMOVAL OF GOODS

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7. PAYMENT OF DUTY

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8. RECORDS

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9. RETURNS

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10. DEMAND OF DUTY AND ERRONEOUS REFUNDS

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11. REFUNDS

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12. EXPORT PROCEDURES AND BENEFITS

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13. EXCISE AUDIT 2000

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14. SEARCH, SEIZURE, ARREST AND PROSECUTION

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15. CONFISCATION AND PENALTY

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16. APPEAL AND REVISION APPLICATION

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17. MISCELLANEOUS MATTERS

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18. DOs AND DON'Ts ON CENVAT CREDIT

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19. AN OVERVIEW OF CENVAT CREDIT RULES, 2004

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20. Inputs, Capital Goods, Input Services

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21. Specified duties on which Cenvat credit can be taken:

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22. Transitional provision (Rule 11 of the CCR):

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23. Utilization of the credit (Rule 3(4) of the CCR):

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24. Removal of Credit availed inputs/capital goods (Rule 3(5) of the CCR):

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25. Restriction on availment / utilization of Credit (Rule 3(7)) of the CCR):

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26. Conditions for allowing Cenvat Credit (Rule 4 of the CCR):

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27. Obligation of the manufacturer of dutiable and exempted goods and provider of taxable and exempted services (Rule 6 of the CCR):

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28. Movement of inputs/capital goods (Rule 5(5)(a) of the CCR):

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29. Storage of inputs outside the factory of the manufacturer (Rule 8 of the CCR):

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30. Removal of final products from the job worker's premises (Rule 4(6) of the CCR):

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31. Refund of Cenvat Credit (Rule 5 of the CCR):

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32. Documents and Accounts (Rule 9 of the CCR):

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33. Maintenance of Records (Rule 9 of the CCR):

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34. Burden of proof for admissibility of Cenvat credit (Rule 9(5) of the CCR):

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35. Transfer of credit (Rule 10 of the CCR):

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36. Recovery of credit wrongly taken (Rule 14 of the CCR):

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37. Confiscation and penalty (Rule 15(1) and 15 (2) of the CCR):

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38. Important points relating to Cenvat Credit:

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39. DATES TO REMEMBER

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40. INTEREST AND PENAL PROVISIONS - Under the Central Excise Act, 1944:

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41. INTEREST AND PENAL PROVISIONS - Under the Central Excise Rules, 2002:

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42. INTEREST AND PENAL PROVISIONS - Under the Cenvat credit Rules, 2004:

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43. FAQ ON CENTRAL EXCISE

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