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

[Mehul Pandya]

2.4 Utilisation of credit

2.4.1 The CENVAT credit may be utilized for payment of:-

(a) any duty of excise on any final products; or

(b) an amount equal to CENVAT credit taken on inputs if such inputs are removed as such or after being partially processed; or

(c) an amount equal to the CENVAT credit taken on capital goods if such capital goods are removed as such; or

(d) an amount under sub-rule (2) of rule 16 of Central Excise Rules, 2002; or

(e) service tax on any output service.

[Mahir S]

Sir,

You may debit it from either RG23A OR RG23C Register, wherever you have balance..

If you have debited duty from RG23C Part II i.e. capital goods debit, then also it is correct. so dont worry.

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.