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.

[YAGAY andSUN]

If the goods are excisable, then, you would have to ask your client/customer to send it alongwith Challan under Rule 4 (5) (a).

If the demo instruments are being sent to branches then you would have to get Form F under CST Act and reverse the CENVAT credit proportionately or pay the duty accordingly.  At the time of selling from brances you would have to provide reference no and amount so paid/reversed and charge either VAT/CST on such transaction.

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.