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Non Excisable Goods Sale

MUNIRAJ SRINIVASAN

Assessee has registered under the Central Excise and he will do trading sale (Non Excisable goods)  also is it permit able under the act or he has to get any special permission from the department or new RC is required

Trading Non-Excisable Goods: Maintain Separate Bills, Obtain VAT Certificate, Follow Rule 6(3) for Common Inputs. An individual inquired about the permissibility of trading non-excisable goods by an entity registered under Central Excise. Responses clarified that trading non-excisable goods is generally permissible without special permission. However, a separate bill series must be maintained, and a VAT Registration Certificate is required. If common inputs are used, Rule 6(3) must be followed. If the traded goods are exempted or similar to those manufactured in the factory, departmental permission might be necessary, and trading such goods is not allowed. (AI Summary)
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Madhukar N Hiregange on Apr 10, 2014

If he buys and sells non excisable goods then there is no permission for trading necessary

RENGARAJ R.K on Apr 10, 2014

A central excise assessee can do sale of non-excisable goods (bought out goods or generally called as traded goods).   He has to keep separate  bill series for this, that's all.  VAT RC is required.  When common inputs are availed, they have to follow Rule 6(3).

Mahir S on Apr 10, 2014

Trading of non excisable goods is permissible.

However if the trading goods are non excisable/exempted by way of any notification, then permission from department is necessary.

Further, if the trading goods are similar to the goods manufactured in factory premises ( but purchased on commercial invoice from open market for purpose of trading),  then in such cases, trading is not permissible

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