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

Cenvat credit reversal required for demo instruments sent to branches; obtain Form F and disclose reversal on subsequent sale. If goods are excisable, they must be accompanied by a Challan under Rule 4(5)(a) for repairs. Demo instruments sent to branches require Form F under the CST Act and proportional CENVAT credit reversal or duty payment; on sale from the branch the reference number and amount reversed/paid must be provided and VAT/CST charged.