Can we movement the Non Excisable material on Computersied Challan

[Guest]

Dear Sir,

We are a manufacturer so we need to movement of material which are non Excitable or we are not taking Cenvat credit on that material we send these material on Returnable basis or some non Returnable basis to our other factories or also send some material for Welding purpose to out side from the factory.

So for the above purpose still now we are using the pre printed Challan book but my query is can we make it computerized form after putting all the details we take print our three copy send one copy with material one copy for security Gate and third one is for kept in particular Department.

So my query is it possible for as per excise rule or not ? Please guide me.

Regards

Swapneswar Muduli

[KASTURI SETHI]

The department has nothing to do with non-excisable material. However, there is no restriction. You can make it computerised. You should not expect any rule for movement of non-excisable. Here is a question of proper accountal of non-excisable material.

[Kishan Barai]

Truly appreciate the response of KASTURI SETHI SIR. Yes, you can make it computerized & the department has nothing to do with non-excisable material.

[Ganeshan Kalyani]

In last budget I remember that the option to maintain electronic record has be given to the assessee. Under the same you can maintain the records electronically. Thanks. Yes I agree with the views submitted by Sri Kasturi Sir. Thanks.

[KASTURI SETHI]

Thanks to both Sh.Ganeshan Kalyani, Sir and Sh.Kishan Barai, Sir for liking and appreciating my reply.

[Suryanarayana Sathineni]

I concur with the views expressed by Shri Kasturi Sethi JI and others and you can use the computer generated invoices which will contain all the details that were there on printed invoice.

Regards

Surya

AI Summary

Non-excisable material movement via computerized challans allowed; maintain electronic records and ensure proper accountal and copies. Movement of non-excisable material for inter-factory transfers or outside processing is not subject to excise regulation; the key requirement is proper accountal. Taxpayers may adopt computerized challans and maintain electronic records so long as computer-generated documents replicate the requisite details of printed challans and copies are provided or retained to support gate/security checks and internal accounting.