4 % SAD /ADDN.DUTY CAN BE PASS ON, Central Excise

[Salil Patel]

Is a manufacturer can pass on 4% SAD/ADDNL DUTY in an invoice prepared under Rule 9 while removing goods as such to his own unit.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

The reply is 'yes'.

[surya narayana]

If you are clearing the cenvated inputs from one unit to the other unit of the same manufacturer or to outside also you can pass on the said credit of SAD since you are under obligation to pay duty equivalent to the credit taken on the inputs at the time receipt.

Best Regards

Suryanarayana