ON CENTRAL
EXCISE
Q. I had purchased inputs and took credit. Now they have been stolen what should I do?
Ans. You have
no option but to debit the credit already taken.
Q.
I
had to write off some inputs/capital goods since they have become
obsolete. I have disposed them off as
scrap. Will I have any Central Excise
problem?
Ans. You have
to reverse the credit already taken.
Otherwise an offence case may be registered against you.
Q.
I
have applied for Registration Certificate. How long I have to wait before I
start production?
Ans. Once you
have applied. You can start your
production and clearances by following usual formalities. For Registration No. you may mention
‘applied for’ in your documents.
Q.
The
Central Excise Officer refuses to acknowledge receipt of my application for
Registration. What should I do?
Ans. Send by
RPAD or by Courier who will get an acknowledgement and deliver the letter.
Q.
I
do not know the clarification of goods.
Can I leave the Central Excise Tariff Heading blank and file
declaration?
Ans. Yes. You may request the Department to tell you
the rate of duty and Central Excise Tariff Heading.
Q.
I
am a 100% EOU. Am I required to pay for
the post of an Inspector on cost recovery basis?
Ans. Not necessary.
Q.
Am
I required to pay MOT for supervision of export clearances during office hours?
Ans. No.
Q.
Am
I required to take permission to store duty paid goods in a separate building
within my compound? This building is
segregated has a separate entrance and is not included in the factory ground
plan.
Ans. No need
for permission.
Q.
I
have received an enquiry requiring me to repair duty paid machinery made by
another manufacturer. Can I do so?
Ans. Yes. If
warranty period is over and duty payment document is not available, you need
permission from Chief Commissioner.
Q.
I
have cleared the goods for export but am not able to export within six
months. What should I do?
Ans. You can
apply for extension to Commissioner.
Q.
I
had imported inputs /capital goods. But
a portion of duty paid goods was lost in transit. I have claimed insurance excluding duty portion. Can I take Cenvat Credit?
Ans. No.
Q.
I
am a job worker. Am I required to add
value of all materials supplied by the principal for payment of duty?
Ans. Yes.