Payment of EC on sale of used and old car

[Pradeep Jain]

Dear Sir,

We are doing the manufacturing of Automobile Components. We want to sale the old and used car on which cenvet credit not taken . Do we need to duty at the time of sale.

Regards

Pradeep Jain

AI Summary

Excise duty on resale of used vehicles not payable when no CENVAT credit was availed; VAT applies.
Sale of an old or used vehicle by a manufacturer on which no CENVAT credit was availed does not attract excise duty; however, the seller remains liable for applicable State VAT and must comply with the relevant VAT provisions.