TaxTMI 
TaxTMI 
Sir I have purchase MS Casing pipes from manufacturer and we have sold these pipes to another deartment and we have collected M-Vat from that department. can we take the benift of Excise duty from the manfufacturer or from the sold pipes.
Excise duty benifit
23 Apr 2016 
4 Replies 
1325 Views Asked by
Central excise benefit depends on trader vs manufacturer status and may require reversal of input credit or VAT compliance.
Entitlement to Central Excise benefit for purchased MS casing pipes hinges on whether the seller is a trader or the manufacturer, the registration status under Central Excise, and the transaction type (including possible in transit/E1 sale). Traders cannot claim or pass on excise benefit and must deposit VAT with the State. If the goods were removed by a manufacturer who availed credit, the manufacturer may need to reverse input credit or adjust duties on sale or inter departmental transfer. (AI Summary)
Entitlement to Central Excise benefit for purchased MS casing pipes hinges on whether the seller is a trader or the manufacturer, the registration status under Central Excise, and the transaction type (including possible in transit/E1 sale). Traders cannot claim or pass on excise benefit and must deposit VAT with the State. If the goods were removed by a manufacturer who availed credit, the manufacturer may need to reverse input credit or adjust duties on sale or inter departmental transfer. (AI Summary)