TRADING IN MANUFACTURER UNIT

[Asked by Guest]

Dear sir,

My query is as below.

we are manufacturer of industries filters & provide also service/repair. we are also trade (not manufacturer) filter cartridge & filter bag in same ECC no/premises but shown in RG-1 as manufacturing.

please advise, we have reverse any duty. also suggest us about any RULE or notification. if we have to reverse any duty, what is the formula. any problem occur at the time of excise audit form department.

AI Summary

Recordkeeping obligations require separate storage and distinct RG-1 and RG-23D registers to segregate manufactured and traded goods.
Maintain separate physical storage and distinct registers for traded duty-paid goods and manufactured goods: traded goods should be recorded in RG-23D and manufactured goods in RG-1. Mixing entries or showing duty-paid trading goods in RG-1 is improper and may cause complications at the time of excise audit; consult the jurisdictional range officer to regularise arrangements.