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of <h1>CAS-4 Certificate Deadline: Issue by December 31 for Previous Financial Year to Avoid Duty Calculation Issues.</h1> The Trade Notice from the Office of the Principal Commissioner, Central Excise & Service Tax, Ludhiana, addresses the periodicity of the CAS-4 certificate. It reminds the trade and industry that the cost of production for captively consumed goods must comply with CAS-4 as per the Circular from the Central Board of Excise & Customs. The notice highlights audit findings where some entities delayed preparing the CAS-4 certificate, impacting duty calculations. It mandates that the CAS-4 certificate for a financial year ending March 31 must be issued by December 31 of the following year. Trade associations are urged to disseminate this information to their members.
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