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Central Excise Guide for the new registrants
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Central Excise Guide for the new registrants

Ch. No.

Topic

1

FOREWORD

2

INTRODUCTION

3

REGISTRATION

4

LEVY OF CENTRAL EXCISE DUTY

5

EXEMPTION FROM PAYMENT OF DUTY

6

REMOVAL OF GOODS

7

PAYMENT OF DUTY

8

RECORDS

9

RETURNS

10

DEMAND OF DUTY AND ERRONEOUS REFUNDS

11

REFUNDS

12

EXPORT PROCEDURES AND BENEFITS

13

EXCISE AUDIT 2000

14

SEARCH, SEIZURE, ARREST AND PROSECUTION

15

CONFISCATION AND PENALTY

16

APPEAL AND REVISION APPLICATION

17

MISCELLANEOUS MATTERS

18

DOs AND DON'Ts ON CENVAT CREDIT

19

AN OVERVIEW OF CENVAT CREDIT RULES, 2004

20

Inputs, Capital Goods, Input Services

21

Specified duties on which Cenvat credit can be taken:

22

Transitional provision (Rule 11 of the CCR):

23

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

24

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

25

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

26

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

27

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

28

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

29

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

30

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

31

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

32

Documents and Accounts (Rule 9 of the CCR):

33

Maintenance of Records (Rule 9 of the CCR):

34

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

35

Transfer of credit (Rule 10 of the CCR):

36

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

37

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

38

Important points relating to Cenvat Credit:

39

DATES TO REMEMBER

40

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

41

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

42

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

43

FAQ ON CENTRAL EXCISE

 
 
 
 
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