TMI BlogManufacture of excisable and non excisable goods - useing phinolic resinX X X X Extracts X X X X X X X X Extracts X X X X ..... We are manufacturing Bagas Prelam Partical Board which is exempted from excise duty. we are useing phinolic resin as input for manufacture bagas board, now my question is that whether if we preper resin in our primises & all the input which we used for resin i.e. phenol, mehtanol, melamine, DGE DBP etc. we forego excise duty from the same and we are kept saperate record for Excisable & non excisab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Input and Final Products however Department issue us SCN for demand of duty on Resin. in our case when we keep saperate record for both what impact of such Show Cause Notice?? please reply and help me in such burning issue. - Reply By Surender Gupta - The Reply = It is an issue of fact. If you are keeping separate records for excisable and exempted goods, the demand raised on the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice ignoring this fact would be set aside at the appropriate forum. You must provide full details and evidences with the reply to show cause notice. Before that, you must read the allegations made in the show cause notice carefully. - Reply By kishor sanap - The Reply = I undeerstand from your details provided that :- 01. You are a Mnaufacturer of Bagas Prelam Particle Board ( Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Tarriff heading? ). 02. Phenolic Resin is used as an input for manufacturing the particle board. 03. Now you wish to manufacture Resin in your premises . Then you will be manufacturing Particle board which is exempted and Resin which is Excisable . If you keep seperate records for the two and (a) Avail Cenvat on the inputs of Phenolic resin and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sale the resin seperately in the domestic market by charging duty or (b) Not to avail Cenvat on the Inouts of resin and use all the production as Captive consumption in the Production of particle board. exciswe will not ask for the duty on Resin if you will show then records of (a) Non availment of Cenvat credits (b) Records of Mnaufacturing of Resins as an FG a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Records of their consumtion so that Excise should get satisfied that No resin is being so;d in the open market by evading the duty . Rgds, KISHOR SANAP 8652453395 - Manufacture of excisable and non excisable goods - useing phinolic resin - Query Started By: - KIRTIKUMAR PUROHIT Dated:- 16-4-2010 Central Excise - Got 2 Replies - Central Excise - Discussion Forum - Knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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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