TaxTMI 
TaxTMI 
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.
Procedure for repairs
07 Feb 2014 
1 Reply 
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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. (AI Summary)
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. (AI Summary)