For movement of Non Exisable material from factory for various purpose

[Swapneswar muduli]

Dear Sir,

Can any one explain me what is the procedure for.

(1) Movement of non excisable Materials from our one factory to another factory or some machine parts we sending to outside for welding purpose and sending the motor for rewinding purpose

(2) Some items which we received from supplier on FOC Basis so don't take the Cenvat credit on this material these material we want to send to another supplier or to another factory.

What is the procedure to be followed for these movement and on which document we can movement these items from our factory ?

Regards

Swapneswar Muduli

[KASTURI SETHI]

Reply to query no.1

You can use job work challan. You may write the words, 'Non-excisable goods' on the challan. The department has nothing to do with the movement of non-excisable material but you can use the same challan book meant for movement of excisable goods.You must do this. Repair is also a kind of job work.Such procedure will also be helpful in proper accountal of non-excisable goods.

Query No. 2 Excise invoice should be used with full details. You are not taking credit but goods are excisable.

[Mahir S]

(1) For movement of non excisable goods, you can use Not returnable/Returnable gate pass book maintained in Stores department. A register containing such details may also be taken for ready reference.

(2) Its adviisable to account such material in the Input stock register (RG23A Part I register).

Further reply is withheld, as it is not clear about the purpose for receipt of such FOC material and whether it gets returned back to your factory after any process carried on at another factory..

[Suryanarayana Sathineni]

Dear Friend,

In addition to the views expressed by our learned friends, I give the following inputs:

1. For items on which cenvat not availed, you may send them on the basis of NRGP clearly indicating on the body

that NO cenvat credit taken and received the said material vide so and so invoice number/s dated

2. For non-excisable goods also you may use either NRGP or a commercial invoice that may be used for other purposes clearly indicating that they are not liable for duty as they are non-Excisable.

Best Regards

Suryanarayanba

[KASTURI SETHI]

Sh. Surya Narayana Ji,

Sir, The essence of all the replies is same i.e. accountal of goods whether excisable or non-excisable, especially, in the event of dispensing with statutory records by the Govt. Dispensing with statutory records means private records are to be relied upon and these serve as documentary evidence.