TMI BlogCan we remove excisablle goods from factory on ChallanX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, Can we remove excisable goods from our factory on delevery Challan after that we will generate the Excise Invoice ? Regards Swapneswar - Reply By YAGAY AND SUN - The Reply = For job work, yes. For finished goods and inputs/raw material/components sales, No. Invoice under Rule 11 of Central Excise Rules,2002 is mandatory. - Reply By MADAN RAHEJA - The Reply = No. Rule 11 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise Rules, 2002 clearly prohibits it. The Rule reads as 11 (1) No excisable goods shall be removed from a factory or a warehouse except under an invoice signed by the owner of the factory or his authorized agent and in the case of cigarettes, each such invoice shall also be countersigned by the Inspector of Central Excise or the Superintendent of Central Excise before the cigaret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes are removed from the factory: - Reply By KASTURI SETHI - The Reply = No challan, form, document etc. has been prescribed for movement of excisable goods (inputs or partially processed inputs/semi finished goods) from a factory to another factory for job-work under Central Excise Rules, 2002. Procedure for job-work has been laid down under Rule 16 A , 16 B and Rule 16 C of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rules, 2002 .Procedure has also been laid down under Notification No.214/86-CE dated 25.3.1986 as amended.However, under Rule 31 of Central Excise Rules, 2002 , the Chief Commissioner or Commissioner may issue written instructions providing for any incidental or supplementary matters, consistent with the provisions of the Act and these rules. In pursuance of this Rule, Commissioner, CE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmedabad-II has issued Trade Notice No.36/2003-CE dated 13.3.2003 wherein Challan has been prescribed for the said purpose. This challan has been numbered as ANNEXURE-60 in R.K.Jain's CE Manual at page 7.96.Similarly, the Commissioner, CE, Mumbai-II vide Trade Notice No.13/2006-CE dated 31.8.2006 has prescribed the details/particulars in the document for the job-work purpose. - Reply By M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ahir S - The Reply = Such procedure is still in force at some places ; however as per Rule it is not proper and correct procedure. Invoice should always accompany excisable goods cleared from factory premises. Refer rule 11 of C.Excise rules 2002 in detail, as already explained above. - Can we remove excisablle goods from factory on Challan - Query Started By: - Swapneswar muduli Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 7-2-2016 Central Excise - Got 4 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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