Procedure for repairs

[Guest]

1) What is the procedure, if goods are received for repairs & to resend after repairs.

2) What is the procedure to send demo instrument to branches and can the demo instruments sent to branches be invoiced to customer there after.

AI Summary

Guidelines for Handling Excisable Goods and Demo Instruments: Rule 4(5)(a) Challan and CST Act Form F Needed. A query was raised regarding the procedure for handling excisable goods received for repairs and the process for sending demo instruments to branches. The response clarified that for excisable goods, a Challan under Rule 4 (5) (a) is required. For demo instruments sent to branches, Form F under the CST Act is necessary, and CENVAT credit must be reversed proportionately or duty paid accordingly. Upon selling from branches, reference numbers and amounts paid or reversed should be provided, and VAT/CST should be charged on the transaction.