Can we send the vehilce out side our factory for weighing purpose.

[Guest]

Dear Sir,

As in our factory there is no facility of weighing so we want to send the scrap material after loading in truck outside of the factory for weighing purpose after that we will make the excise invoice.

So please advise it's permissible under excise or not ?

If not then what is the process for sending the material for weighing purpose.

Regards

Swapneswar Muduli

[YAGAY andSUN]

Yes, you can but after getting the specific permission or providing intimation to jurisdictional authority about the challan on which such goods move outside the factory premises. On such invoice, if required, phrase removing for the purpose of weighing only must be written. Proper inward-outward recording is mandatory.

[KASTURI SETHI]

I agree with M/s.YAGAY AND SUN, Sirs. This procedure has been laid down under Chapter 4 (Invoice System) (Serial No.11) of CBEC's Excise Manual of Supplementary Instructions, 2005.

[Mahir S]

Sir,

In certain cases, due to non-availability of weighbridges inside the factory, goods have to be loaded in vehicle and weighed outside the factory. The permission may be granted by Deputy/Assistant Commissioner, considering the exceptional nature of goods, for a period of one year at a time. A pre-printed serially numbered Challan is required. The assessee will also maintain a record of such outward and inward movements, indicating date and time. Weighment should be done at the weighbridge nearest to the factory. The Superintendent or Inspector of the jurisdictional Range office may verify the challans and weighment slips randomly, if required. If nothing adverse comes to notice, the permission may be renewed.

It is however advised to install their own weigh bridge inside the factory.

AI Summary

Permission for external weighing of excisable goods requires official authorization, preprinted challans, and strict record-keeping. Sending excisable goods outside the factory for weighment requires prior intimation or specific permission, use of a pre printed serially numbered challan (stating removal is for weighment only where applicable), and contemporaneous inward/outward records including challan numbers and weighment slips; weighment should occur at the nearest weighbridge and may be subject to random verification by jurisdictional officers.