Documentation required for movement

[madhavvan n]

goods received in trading godown having excise regn moved to manufacturing premises (for painting) having excise regn in same factory how the movement of goods to be made under what document and excise implications thereon

AI Summary

Guidance on Moving Goods Within Factory: Use Delivery Challan; No Excise Impact, No CENVAT Credit for Paints. A query was raised about the documentation required for moving goods from a trading godown with excise registration to a manufacturing premises for painting, both within the same factory. The response clarified that the movement should occur through a Delivery Challan (DC), and if issued in duplicate, the duplicate could be returned. There are no excise implications as the process does not constitute manufacturing. However, CENVAT credit for the paints used would not be available.