Procedural issues related to Central Excise Duty on Pens - Regarding.

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..... Issue/Query Clarification 1. Whether Registration is allowed on the basis of DIGITAL Certificates (Digitally Signed) which can be downloaded and be accepted as Original whereby it reduces the registration time and helps the new registrants? Presently digitally signed registration certificate are not being issued. However, the request is being forwarded to Directorate of Systems for examining the feasibility of the same. 2. Whether an assessee can clear/sell/remove excisable goods immediately after online registration is completed and central excise registration number is received. (Even before physical/Online Digital Certificate in original is pending/ not received.)? The excisable goods can be removed from the factory or the wareh .....

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..... register etc? Rule 10 of the Central Excise Rules, 2002 prescribes that every Central Excise assessee is required to maintain proper records on a daily basis in a legible manner indicating the particulars regarding description of goods produced for manufactured, opening balance, quantity produced or manufactured, inventory of goods, quantity removed, assessable value, amount of duty payable and particulars regarding duty actually paid. However, PLA or RG23A registers etc. are not required to be maintained now. 5. Whether the payment of duty and filing of Return is on monthly basis or quarterly basis? Facility of quarterly returns has been extended for the units engaged in manufacture of goods specified in Notification No. 1/2011-C.E. No .....

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..... t availing CENVAT facility or paying 5% duty with CENVAT Credit. Inks on which the duty @ 5% is paid with the CENVAT facility are at par with the imports in terms of duty payment as the imports also suffer 5% CVD. Inks on which duty @ 1% is paid without availing CENVAT facility suffer an effective duty which is more than 1% as the CENVAT credit for the duty already paid remains unutilized. In such a scenario, extending 1% CVD benefit on imports of fountain pen inks and ball pen inks is not feasible. 3. It is hoped that these clarifications will help better compliance and trade facilitation. Difficulties, if any, may kindly be brought to my notice immediately. [F. No. 332/12/2011-TRU]
Circular, Trade Notice, Public Notice, Instruc .....

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