REPROCESSING OF FINAL PRODUCT

[Mehul Pandya]

SIR,

OUR FINAL PRODUCT IS SUGAR AND WE ARE SHOWING IT IN OUR DSA. DUE TO CLIENT REQUIREMENT WE FURTHER NEED TO REPACK IN SMALLER BAGS. DURING THIS REPACKING PROCESS 2% SUGAR IS WASTED SO WE REQUIRED TO REPROCESS THE SAME. IN RAINY SEASON WE OFTEN NEED TO REPROCESS SOME OF WASTE SUGAR BAGS. PL. GUIDE HOW TO GIVE ITS EFFECT IN ER-1 AND DSA FOR REPACKING AND REPROCESSING. CAN WE HAVE ANY NOTI. IN THIS SUPPORT.?

AI Summary

Captive consumption: finished sugar used for repacking and reprocessing must be shown as captively consumed.
Finished sugar diverted for repacking into smaller bags and sugar reprocessed from incidental waste are to be treated and recorded as captively consumed, and reported in excise returns and daily stock accounts accordingly.