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

[Madhukar N Hiregange]

The movement of goods from the trading to the manufacturing would be thru a DC and if issued in duplicate the duplicate could be returned. No excise implication since process does not amount to manufacture. However the cenvat credit for the paints would not be available.

AI Summary

Movement documentation: use duplicate delivery challan; painting is not manufacturing so no excise liability, but paint cenvat not admissible. Movement within the same factory for painting should be documented by a delivery challan issued in duplicate with the duplicate returned; painting is treated as a process not amounting to manufacture so there is no excise liability on movement, but cenvat credit for the paints used is not admissible.