TMI Blogsale in transitX X X X Extracts X X X X X X X X Extracts X X X X ..... OUR COMPANY LOCATED IN GUJARAT.WE SALE GOODS TO B COMPANY, B COMPANY LOCATED IN UTHRAKHAND NOW B COMPANY REJECT OUR GOODS, RAISED DEBIT NOT US. NOW WE DO NOT BRING BACK THE GOODS IN OUR COMPANY HAVE OPTION TO SELL THE SAME GOODS OTHER PARTY LOCATED IN UTHRAKHAND. HOW TO DEAL IN CENTRAL EXCISE. WHEN GOODS SELL IN TRANSIT FROM B COMPANY PREMISES. - Reply By Ganeshan Kalyani - The Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... = It is interstate sale and not sale in transit. This is my view. - Reply By KASTURI SETHI - The Reply = I agree with Sh.Ganeshan Kalyani Ji. - Reply By Anil Jangid - The Reply = Dear sir, How deal with central excise documentation,please guide. - Reply By KASTURI SETHI - The Reply = Dear Sh.ANIL JANGID JI, I have understood your problem. In such a situation procedure is laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Board's Circular No.207/41/96-CX dated 1.5.96, 96/7/95-CX dated 13.2.95 and 113/24/95-CX dated 4.4.95. These circulars have not been rescinded and these are still in force. For your convenience, these circulars are appended below: Modvat on transit sales - Endorsement of invoices when goods diverted due to non-acceptance of original consignee Circular No. 207/41/96-CX, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 1-5-1996[From F. No. 267/102/96-CX.8(Pt.I) Subject : Clarification on point No. 85 of 35th Meeting of the Customs and Central Advisory Council Meeting held on 4th November, 1995. Circular No. 96/7/95-CX , dated 13-2-1995 (Relevant Extract) Modvat - Manufacturer s invoice to be endorsed by the Range Superintendent showing new destination Circular No. 113/24/95-CX , dated 4- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-1995 [From F. No. 267/9/95-CX.8 (Pt.II)] Subject : Instructions relating to issuance of Invoice (s) under Rule 57G of Central Excise Rules - Regarding If any problem still exists or you want any information pl. let me know through this forum of TMI. - Reply By Anil Jangid - The Reply = Dear Kasturi sir, Thanks for relevant circullars.Still I am not clear, please e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplain summarized procedure.I have received only debit not from B company for goods reject,,goods lying with B company premises, now we want sell c company from b premises.original/duplicate copy of excise invoice still under custody of B. - Reply By Ganeshan Kalyani - The Reply = With due respect to Kasturi Sir reply I would seek clarification that if goods are rejected to be accepted by con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signee at first place then the said procedures is applicable but if it is delivered at consignee place and later it has got rejected then would the same procedure would required to be followed. Please clarify. - Reply By KASTURI SETHI - The Reply = Sh.Ganeshan Kalyani Ji, Sir, The circulars mentioned by me pertain to old rules as the assessee does not want to bring the goods back into his fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory premises. At present there is no such provision, only Board's circulars based on old rules can help the assessee in such a situation (as these circulars not being rescinded and the present rules do not cover such situation.) In hypothetical situation explained by you, in case the consignee rejects the goods later on for whatever the reason may be for re-making, reconditioning, refining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. or for any other purpose, then the rejected goods have to be brought back into factory premises and procedure under Rule 16 (1) (2) (3) of CE Rules will have to be followed. If 'for any other purpose' i.e. not covered under 16(1) (2) , then Rule 16(3) will be followed. There is no problem in bringing the goods back into the factory. Here the assessee wants to sell the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods to an other buyer (may call 'C' ) without bringing into the factory. - Reply By Ganeshan Kalyani - The Reply = Thanks Kasturi Sir. - Reply By KASTURI SETHI - The Reply = Sh.Anil Jangid Ji, Kindly go through procedure laid down in Para No. 2 of Board's circular no.207/11/96-CX , dated 1-5-1996. It is very simple and clear. You may follow this. Other circulars menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned by me are just for additional information.Though this circular is based on erstwhile rules of Central Excise, yet it has not been rescinded . Since present rules are silent on this issue, there should be no obstacle in following this circular. If still not clear, let me know what problem you face. - Reply By KASTURI SETHI - The Reply = I hope the Range Supdt. in-charge of B's facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry would allow you. - Reply By KASTURI SETHI - The Reply = LATEST CIRCULAR REGARDING TRANSIT SALE Transit sale through dealer - Availment of Cenvat credit - Clarification Circular No. 1003/10/2015-CX, dated 5-5-2015F.No. 267/29/2015-CX-8 Government of India,Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding Cenvat credit in transit sale through dealer - Regarding. - sale in transit - Query Started By: - Anil Jangid Dated:- 18-1-2016 Central Excise - Got 11 Replies - Central Excise - Discussion Forum - Knowledge 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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