Issue pertaining to CNG manufacturers

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd clarification on the availability of CENVAT credit, etc. These issues have been examined and the decisions taken in this regard are discussed below. 2.1 Single Registration: - The request to allow single registration to CNG manufacturers has been accepted. Accordingly, notification No. 43/2008-CE(NT) dated 06.10.2008 has been issued to amend the notification No. 35/2001-Central Excise(N.T) dat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... missioner, and if the single registration for all manufacturing premises of a CNG manufacturer has been obtained under Commissionerates B, in that case the jurisdiction of commissionerates B shall also extend to all the units of the said manufacturer falling in commissionerates A, C and D for the purpose of anti-evasion, audit, return scrutiny, demand etc. It may, however, be noted that CNG manufa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o be given only in respect of those premises, where CNG is actually manufactured i.e. where compressor is installed to convert natural gas into CNG. Registration is not to be given for premises where CNG is merely dispensed (commonly known as daughter stations) after being transported in mobile cascades. Accordingly, the CENVAT credit can be taken only on those inputs/ capital goods, which are use .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1944 read with rule 4 of the Central Excise Rules, 2002, requires a manufacturer to pay duty on the quantity manufactured and removed from the factory. Therefore, the quantity sold to the buyer at daughter stations (whether belonging to same entity or other) cannot be taken as a basis for determining the duty payable, and the quantity of CNG manufactured/ cleared by a manufacturer at the registere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of CNG actually dispensed/sold from the dispensers can be considered for payment of excise duty. 5. It is, therefore, requested that the above provisions/ instructions may be brought to the notice of the CNG manufacturers as well as field formations. These issues may also be discussed with the representatives of CNG manufacturers. Wherever, additional measuring devises are required to be fitted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X