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The subrule read as follows 7) Notwithstanding anything contained in sub-rule (1) and sub-rule (4),(a) CENVAT credit in respect of inputs or capital goods produced or manufactured, by a hundred per cent. export-oriented undertaking or by a unit in an Electronic Hardware Technology Park or in a Software Technology Park other than a unit which pays excise duty levied under section 3 of the Excise Act read with serial numbers 3,5, 6 and 7 of notification No. 23/2003-Central Excise, dated the 31st March, 2003, [G.S.R. 266(E), dated the 31st March, 2003] and used in the manufacture of the final products or in providing an output service, in any other place in India, in case the unit pays excise duty under section 3 of the Excise Act read with serial number 2 of the notification No. 23/2003-Central Excise, dated the 31st March, 2003, [G.S.R. 266(E), dated the 31st March, 2003], shall be admissible equivalent to the amount calculated in the following manner, namely:Fifty per cent. Of [X multiplied by {(1+BCD/100) multiplied by (CVD/100)}], where BCD and CVD denote ad valorem rates, in per cent., of basic customs duty and additional duty of customs leviable on the inputs or the capital goods respectively and X denotes the assessable value. Provided that the CENVAT credit in respect of inputs and capital goods cleared on or after 1st March, 2006 from an export oriented undertaking or by a unit in Electronic Hardware Technology Park or in a Software Technology Park, as the case may be, on which such unit pays excise duty under section 3 of the Excise Act read with serial number 2 of the notification no. 23/2003-Central Excise dated 31st March, 2003 [G.S.R. 266(E), dated the 31st March, 2003] shall be equal to X multiplied by {(1+BCD/400) multiplied by (CVD/100)}. (Above proviso has been inserted vide Notification No. 06/2006-CE(N.T.), dated 20/03/2006) On plain reading of the said provision it appears that the unit complying with conditions may avail credit as per formula along with the credits of CVD, ED.Cess and S&Hed.Cess.as there is no denial for the same. It is to inform that ours is not the unit that pays the excise duty under section 3 of the Excise Act read with serial number 2 of the notification No. 23/2003-Central Excise, dated the 31st March, 2003, [G.S.R. 266(E), dated the 31st March, 2003. therefore the credit in the said formula is not admissible to us. However, as there is no restriction under sub-rule (1) and (4), we have availed the credits of CVD, Ed.Cess and S & H Ed.Cess respectively.
the Rule position is as submitted below Rule 4. Conditions for allowing CENVAT credit. – (1) The CENVAT credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service: (5) (a) The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning, or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacturer or provider of output service taking the CENVAT credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred eighty days, the manufacturer or provider of output service shall pay an amount equivalent to the CENVAT credit attributable to the inputs or capital goods by debiting the CENVAT credit or otherwise, but the manufacturer or provider of output service can take the CENVAT credit again when the inputs or capital goods are received back in his factory or in the premises of the provider of output service (In clause (a), words ",or for the manufacture of intermediate goods necessary for the manufacture of final products" has been inserted vide Notification No. 27/2005-CE(N.T.), dated 16/05/2005) (6) The Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of the manufacturer of the final products who has sent the input or partially processed inputs outside his factory to a job-worker may, by an order, which shall be valid for a financial year, in respect of removal of such input or partially processed input, and subject to such conditions as he may impose in the interest of revenue including the manner in which duty, if leviable, is to be paid, allow final products to be cleared from the premises of the job-worker. (In sub-rule (6), words "Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be," has been substituted vide Notification No. 27/2005-CE(N.T.), dated 16/05/2005) the reasons for admissibility of credit directly sent to a jobworker from the place of consignor and the processed goods cleared from the premises of the jobworker under the permission of the Asst.Commissioner as per Sub-rule 6 are as follows. 1) Sub-rule 5(a) doesn’t provide that the inputs necessarily removed from the factory itself & necessarily received back in the factory. 2) Sub-rule 1 doesn’t have bearing on sub-rule 5(a) because of the wording “The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning, or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose,” 3) Further, it is established from the records, challans or memos that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker i.e., as per the procedure followed as prescribed by the Asst.Commissioner under sub-rule 6. Othewise, if the audit para stands correct, none of assessees availing Sub-rule (6) cannot avail credit as they couldnot comply with sub-rule (1) and 5(a) as the case may be. If at all our presentation is not convincing, in the larger interest of the trade, as it may not be the view of the Govt., to deny the credits, this issue may be referred to Govt. for universal compliance. If it is clarified and applied all over India we assure you that we will comply with the procedures.
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE BOLLARAM-II RANGE. OCNo.
/2008
Date:
To The Assistant Commissioner, Customs & Central Excise, Hyderabad-B Division, Hyderabad. Sir, Sub: Central Excise – ACRs and resume – Submisssion of –Reg.
<<>> Please refer to the Assistant Commissioner’s letter C.No. II/9/1/2008, dated 25-42008. As directed therein, the ACRs of Sri M. Srinivasa Rao, Inspector, Sri V. Chalapathi Rao, Sepoy working under my supervision are submitted herewith in separate sealed covers for further review. Further, the resume of Sri Niranjan Singh, Superintendent is also submitted herewith.
Yours Faithfully,
08813- 221390 9440374740 K.KASIPATHI RAO C/O. NARAYANA EMPORIUM STATION ROAD, NIDADAVOLE WEST GODAVARI DIST. ANDHRA PRADESH – 504 301.
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE, BOLLARAM-II RANGE Sub: Study of assessment under Section 4A - Revised report with additional information - Reg.
Transaction Whether T.V deca Value I.e., is inclusive of Exc duty and VAT sale price to first buyer E.D Y/N VAT Y/N
MRP
Abatement claimed In Rs.
M/s Hitech Nurture 1 Pharmaceuticals (P) Ltd Health drink 175 gms Chocolate Rs. 137
52.06
84.94
38.05 No
No
5.94
12.06
5.725 No
No
S.No.
Name of the manufacturer
M/s Manaksia Ltd (Division Mosqito Coils2 Hyderabad)
Name of the Commodity Unit/ Size
Mosqito Coils
Brand Name
10 coils per pack - 60 Mortein 8 packs per HR. super Rs. 18 PKT Red per pack
A.V.
SUPERINTENDEN Submitted to the Asst. Commissioner of Central Excise, Hyderabad-B Division w.r.t C.No. V/30/11/200/-Tech (PF-I), dated 25-7-2008 in continuation to this office report OCNo. 744/2008, dated 29-7-2008.
23/09/2008. To, The Superintendent of C.Ex., Bollaram II Range, Hyderabad. Dear Sir, Sub: Statement of CVD paid details on imported goods. With reference to above subject and as required by you, the CVD paid details are furnished below.
CVD paid through DEPB scrip and other export-promotion Schemes:Sr. Year CVD paid in Cash Credit taken 1 2004-05 126.24 126.24 2 2005-06 157.75 157.75 3 2006-07 273.34 273.37 4 2007-08 374.83 374.83
Note: 1) CVD is never paid thru DEPB and other export promotion benefits and is always paid in cash only. 2) The figures are inclusive CED,Edu. Cess, S.H.E., and Adl. CVD of imported goods (Inputs and capital goods). We are gathering the details for the period 2000 to 2004. Hence, please extend the time for submission. Thanking you, Yours faithfully, The Paper Products Ltd. Raman Kumar, Authorised Signatory.
OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE HYDERABAD-B DIVISION TH 8 FLOOR, POSNETT BHAVAN, TILAK ROAD, RAMKOTE, HYDERABAD-1 CNo.V/5/51/2002-LUT
Date: 26-9-2008
To The Superintendent of Central Excise, Kazipally Range. Sir, Sub: Verification of Submission of Export documents / track record of M/s Moldtek Technologies Limited – Submission of report – Reg. <<>>
M/s Moldtek Technologies Limited have submitted LUT for the year starting from 24-9-2008. Hence, you are hereby requested to verify whether the assessee have submitted the proof of shipments / Exports of earlier consignments cleared without payment of duty under the previous LUT/B1 bond and submit the report on the track record for the past 3 years as per Para 5 of Chapter 7 of Central Excise Manual. You are also requested to obtain, verify and submit report on the Annexure-63, to be submitted by the assessee along with the LUT. Yours faithfully,
SUPERINTENDENT HYDERABAD-B DIVISION
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE BOLLARAM-II RANGE OCNo.
/2008
Date: JOINING REPORT
This is to certify that Shri V. Chalapathi Rao, Sepoy, Bollaram-II Range has reported duty in the forenoon of this day i.e., on 29-9-2008 after availing Earned Leave for sixteen days from 11-9-2008 to 26-9-2008 with suffix of holidays on 27-9-2008 & 28-9-2008 as applied for.
SUPERINTENDENT TO The Individual Copy submitted to The Asst.Commissioner of Central Excise, Hyderabad – B Division, Hyderabad
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE BOLLARAM-II RANGE OCNo.
/2008
Date:
JOINING REPORT This is to certify that Shri V. Chalapathi Rao, Sepoy, Bollaram-II Range has reported duty in the forenoon of this day i.e., on 29-9-2008 after availing Earned Leave for sixteen days from 11-9-2008 to 26-9-2008 with suffix of holidays on 27-9-2008 & 28-9-2008 as applied for.
SUPERINTENDENT TO The Individual Copy submitted to The Asst.Commissioner of Central Excise, Hyderabad – B Division, Hyderabad
Date 16-10-2008 To The Assistant Commissioner, Customs & Central Excise, Hyderabad-B Division, Hyderabad.
(By name to the Administrative Officer)
Sir, Sub: Admn – Pay fixation – Arrears details – Request – Reg. <<>> It is to inform that though I have received net amounts of the revised pay for the month of 9/2008 and 40% arrears upto 8/2008, the pay fixation orders, pay slips, arrears details have not been supplied till date. The anomalies in the matter of arrears and pay fixation if any, need to be submitted immediately to get them resolved through proper authority. Unless, the details of fixation, pay and arrears details in the form of fixation order, pay slips, arrears worksheet and of others pay details in the seniority list and other sources, I cannot claim my legitimate rights. In view of the above submissions, my right to put forth the anomalies in time if any, I request the benign Asst.Commissioner to ensure the same may please be provided to me at the earliest. Yours faithfully,
Date 16-10-2008 To The Assistant Commissioner, Customs & Central Excise, Hyderabad-B Division, Hyderabad.
(By name to the Administrative Officer)
Sir, Sub: Admn – Pay fixation – Arrears details – Request – Reg. <<>> It is to inform that though I have received net amounts of the revised pay for the month of 9/2008 and 40% arrears upto 8/2008, the pay fixation orders, pay slips, arrears details have not been supplied till date. The anomalies in the matter of arrears and pay fixation if any, need to be submitted immediately to get them resolved through proper authority. Unless, the details of fixation, pay and arrears details in the form of fixation order, pay slips, arrears worksheet and of others pay details in the seniority list and other sources, I cannot claim my legitimate rights. In view of the above submissions, my right to put forth the anomalies in time if any, I request the benign Asst.Commissioner to ensure the same may please be provided to me at the earliest. Yours faithfully,
the Rule position is as submitted below Rule 4. Conditions for allowing CENVAT credit. – (1) The CENVAT credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service: (5) (a) The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning, or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacturer or provider of output service taking the CENVAT credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred eighty days, the manufacturer or provider of output service shall pay an amount equivalent to the CENVAT credit attributable to the inputs or capital goods by debiting the CENVAT credit or otherwise, but the manufacturer or provider of output service can take the CENVAT credit again when the inputs or capital goods are received back in his factory or in the premises of the provider of output service (In clause (a), words ",or for the manufacture of intermediate goods necessary for the manufacture of final products" has been inserted vide Notification No. 27/2005-CE(N.T.), dated 16/05/2005) (6) The Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of the manufacturer of the final products who has sent the input or partially processed inputs outside his factory to a job-worker may, by an order, which shall be valid for a financial year, in respect of removal of such input or partially processed input, and subject to such conditions as he may impose in the interest of revenue including the manner in which duty, if leviable, is to be paid, allow final products to be cleared from the premises of the job-worker. (In sub-rule (6), words "Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be," has been substituted vide Notification No. 27/2005-CE(N.T.), dated 16/05/2005) the reasons for admissibility of credit directly sent to a jobworker from the place of consignor and the processed goods cleared from the premises of the jobworker under the permission of the Asst.Commissioner as per Sub-rule 6 are as follows. 1) Sub-rule 5(a) doesn’t provide that the inputs necessarily removed from the factory itself & necessarily received back in the factory. 2) Sub-rule 1 doesn’t have bearing on sub-rule 5(a) because of the wording “The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning, or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose,” 3) Further, it is established from the records, challans or memos that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker i.e., as per the procedure followed as prescribed by the Asst.Commissioner under sub-rule 6. Othewise, if the audit para stands correct, none of assessees availing Sub-rule (6) cannot avail credit as they couldnot comply with sub-rule (1) and 5(a) as the case may be. If at all our presentation is not convincing, in the larger interest of the trade, as it may not be the view of the Govt., to deny the credits, this issue may be referred to Govt. for universal compliance. If it is clarified and applied all over India we assure you that we will comply with the procedures.
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE BOLLARAM-II RANGE. OCNo.
/2008
Date:
To The Assistant Commissioner, Customs & Central Excise, Hyderabad-B Division, Hyderabad. Sir, Sub: Central Excise – ACRs and resume – Submisssion of –Reg.
<<>> Please refer to the Assistant Commissioner’s letter C.No. II/9/1/2008, dated 25-42008. As directed therein, the ACRs of Sri M. Srinivasa Rao, Inspector, Sri V. Chalapathi Rao, Sepoy working under my supervision are submitted herewith in separate sealed covers for further review. Further, the resume of Sri Niranjan Singh, Superintendent is also submitted herewith.
Yours Faithfully,
08813- 221390 9440374740 K.KASIPATHI RAO C/O. NARAYANA EMPORIUM STATION ROAD, NIDADAVOLE WEST GODAVARI DIST. ANDHRA PRADESH – 504 301.
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE, BOLLARAM-II RANGE Sub: Study of assessment under Section 4A - Revised report with additional information - Reg.
Transaction Whether T.V deca Value I.e., is inclusive of Exc duty and VAT sale price to first buyer E.D Y/N VAT Y/N
MRP
Abatement claimed In Rs.
M/s Hitech Nurture 1 Pharmaceuticals (P) Ltd Health drink 175 gms Chocolate Rs. 137
52.06
84.94
38.05 No
No
5.94
12.06
5.725 No
No
S.No.
Name of the manufacturer
M/s Manaksia Ltd (Division Mosqito Coils2 Hyderabad)
Name of the Commodity Unit/ Size
Mosqito Coils
Brand Name
10 coils per pack - 60 Mortein 8 packs per HR. super Rs. 18 PKT Red per pack
A.V.
SUPERINTENDEN Submitted to the Asst. Commissioner of Central Excise, Hyderabad-B Division w.r.t C.No. V/30/11/200/-Tech (PF-I), dated 25-7-2008 in continuation to this office report OCNo. 744/2008, dated 29-7-2008.
23/09/2008. To, The Superintendent of C.Ex., Bollaram II Range, Hyderabad. Dear Sir, Sub: Statement of CVD paid details on imported goods. With reference to above subject and as required by you, the CVD paid details are furnished below.
CVD paid through DEPB scrip and other export-promotion Schemes:Sr. Year CVD paid in Cash Credit taken 1 2004-05 126.24 126.24 2 2005-06 157.75 157.75 3 2006-07 273.34 273.37 4 2007-08 374.83 374.83
Note: 1) CVD is never paid thru DEPB and other export promotion benefits and is always paid in cash only. 2) The figures are inclusive CED,Edu. Cess, S.H.E., and Adl. CVD of imported goods (Inputs and capital goods). We are gathering the details for the period 2000 to 2004. Hence, please extend the time for submission. Thanking you, Yours faithfully, The Paper Products Ltd. Raman Kumar, Authorised Signatory.
OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE HYDERABAD-B DIVISION TH 8 FLOOR, POSNETT BHAVAN, TILAK ROAD, RAMKOTE, HYDERABAD-1 CNo.V/5/51/2002-LUT
Date: 26-9-2008
To The Superintendent of Central Excise, Kazipally Range. Sir, Sub: Verification of Submission of Export documents / track record of M/s Moldtek Technologies Limited – Submission of report – Reg. <<>>
M/s Moldtek Technologies Limited have submitted LUT for the year starting from 24-9-2008. Hence, you are hereby requested to verify whether the assessee have submitted the proof of shipments / Exports of earlier consignments cleared without payment of duty under the previous LUT/B1 bond and submit the report on the track record for the past 3 years as per Para 5 of Chapter 7 of Central Excise Manual. You are also requested to obtain, verify and submit report on the Annexure-63, to be submitted by the assessee along with the LUT. Yours faithfully,
SUPERINTENDENT HYDERABAD-B DIVISION
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE BOLLARAM-II RANGE OCNo.
/2008
Date: JOINING REPORT
This is to certify that Shri V. Chalapathi Rao, Sepoy, Bollaram-II Range has reported duty in the forenoon of this day i.e., on 29-9-2008 after availing Earned Leave for sixteen days from 11-9-2008 to 26-9-2008 with suffix of holidays on 27-9-2008 & 28-9-2008 as applied for.
SUPERINTENDENT TO The Individual Copy submitted to The Asst.Commissioner of Central Excise, Hyderabad – B Division, Hyderabad
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE BOLLARAM-II RANGE OCNo.
/2008
Date:
JOINING REPORT This is to certify that Shri V. Chalapathi Rao, Sepoy, Bollaram-II Range has reported duty in the forenoon of this day i.e., on 29-9-2008 after availing Earned Leave for sixteen days from 11-9-2008 to 26-9-2008 with suffix of holidays on 27-9-2008 & 28-9-2008 as applied for.
SUPERINTENDENT TO The Individual Copy submitted to The Asst.Commissioner of Central Excise, Hyderabad – B Division, Hyderabad
Date 16-10-2008 To The Assistant Commissioner, Customs & Central Excise, Hyderabad-B Division, Hyderabad.
(By name to the Administrative Officer)
Sir, Sub: Admn – Pay fixation – Arrears details – Request – Reg. <<>> It is to inform that though I have received net amounts of the revised pay for the month of 9/2008 and 40% arrears upto 8/2008, the pay fixation orders, pay slips, arrears details have not been supplied till date. The anomalies in the matter of arrears and pay fixation if any, need to be submitted immediately to get them resolved through proper authority. Unless, the details of fixation, pay and arrears details in the form of fixation order, pay slips, arrears worksheet and of others pay details in the seniority list and other sources, I cannot claim my legitimate rights. In view of the above submissions, my right to put forth the anomalies in time if any, I request the benign Asst.Commissioner to ensure the same may please be provided to me at the earliest. Yours faithfully,
Date 16-10-2008 To The Assistant Commissioner, Customs & Central Excise, Hyderabad-B Division, Hyderabad.
(By name to the Administrative Officer)
Sir, Sub: Admn – Pay fixation – Arrears details – Request – Reg. <<>> It is to inform that though I have received net amounts of the revised pay for the month of 9/2008 and 40% arrears upto 8/2008, the pay fixation orders, pay slips, arrears details have not been supplied till date. The anomalies in the matter of arrears and pay fixation if any, need to be submitted immediately to get them resolved through proper authority. Unless, the details of fixation, pay and arrears details in the form of fixation order, pay slips, arrears worksheet and of others pay details in the seniority list and other sources, I cannot claim my legitimate rights. In view of the above submissions, my right to put forth the anomalies in time if any, I request the benign Asst.Commissioner to ensure the same may please be provided to me at the earliest. Yours faithfully,
