sample duty utilize capital goods

[NARESH VIJAY]

Dear Sir,

Raw material sample export for testing. Duty debit from capital goods.please suggest me for which rule for duty debit RG 23 A Part II or RG 23 C Part II Register which can be debit duty.

Thanks

Akhilesh k saxena

AI Summary

Guidance on Debiting Duty for Exported Raw Material Samples: Use RG23A or RG23C Based on Available Balance A user inquired about the appropriate register for debiting duty on raw material samples exported for testing, specifically whether to use RG 23 A Part II or RG 23 C Part II. Two responses were provided. One response outlined the utilization of CENVAT credit for various duties, including excise duty on final products and amounts related to capital goods. The other response advised that duty could be debited from either RG23A or RG23C, depending on the available balance, and confirmed that debiting from RG23C Part II for capital goods is acceptable.