Excise in E-1 Transaction

[Asked by Guest]

Respected All,

Point 1 :- If am in Gujarat and I made the purchase from Rajasthan and consignee at UP. I made the E-1Transction.

Pls. advise for Excise duty, whether I should take the Credit or consignee direct take the credit.

Point 2:- if am in Gujarat and I made the purchase from Rajasthan and material come to my plant at Silvassa and then we transfer the material to UP, I am manufacturer.

Pls. advise for Excise duty, whether should I tack the input credit and charge the output Excise OR I simply pass the same Excise duty to UP.

Thank you

AI Summary

Input tax credit entitlement arises for the consignee when invoiced; manufacturers need physical receipt and documentary compliance to claim credit.
When an invoice names the consignee in the receiving State, the consignee may take the input credit. A manufacturer may claim input credit only after goods physically reach its premises and required invoice and documentary particulars are available; credit must be reversed if raw materials are cleared as such.