TaxTMI 
TaxTMI 
Dear Sir,
Please explain in short regarding warehousing certificate procedure for clearance of goods to EOU unit without payment of duty against CT3 certificate as per the Excise notification no 31/2016 dated 24.08.2016.
Excise Notification No. 31/2016-Central Excise
25 Aug 2016 
1 Reply 
2342 Views Asked by
Guest 
Exemption of bunker fuels continues under amended notification; clearance procedure to warehouse remains unchanged for EOUs.
Notification 31/2016 exempts bunker fuels IFO 180 CST and IFO 380 CST from Cenvat duty subject to Condition 52 and aligns the Sl. No. 65A entry with Notification 12/2012. The amendment does not change the procedure for clearance of fuel from the factory to warehouse, including clearances to EOUs without payment of duty against CT3 certificates; the existing warehousing and clearance procedure continues to apply. (AI Summary)
Notification 31/2016 exempts bunker fuels IFO 180 CST and IFO 380 CST from Cenvat duty subject to Condition 52 and aligns the Sl. No. 65A entry with Notification 12/2012. The amendment does not change the procedure for clearance of fuel from the factory to warehouse, including clearances to EOUs without payment of duty against CT3 certificates; the existing warehousing and clearance procedure continues to apply. (AI Summary)