new unit under same management

[a prasad]

We are manufacturing plastic injection moulded goods. If we starts a new manufacturing unit (with the funds of excisting unit) just 1KM around the unit how should we move articles to the new unit for manufacturing.  The unit is under the same management, no seperate bank account,  no seperate employees account and  sales tax registered as branch.  What forms required and credit should reverse.

[r.rajkumar kumar]

EVEN SAME UNIT BUT THIS IS 1 K.M. AWAY FROM THE MANUFACTURING UNIT. HENCE WHILE THE GOODS SENT TO THAT UNIT REQURES DC AND INFORM TO EXCISE OFFICIALS. .OR DEBIT THE CENVAT CREDIT

TAKEN FOR THE GOODS AND SENT.FOR SALE TAX FOR JJ MUST ENCLOSED FOR OTHER THAN SALE.

TRANSFER TO BRANCH OFFICE. PROVIDED THE UNIT MUST BE REGISTRED. TKS

 

[a prasad]

THANK YOU  FOR YOUR INFORMATION.  WHAT DC IS  REQUIRED WHETHER COMPANY DC OR JOB WORK DC UNDER THE RULE OF C.E. WE ARE NOT BILLING DIRECT LY FROM THE NEW UNIT. AFTER MANUFACTURING THE GOODS WILL BE RETURNED TO THE PARENT FACTORY AND FROM THERE ONLY GOODS WILL SALE. SO DEBIT THE CENVAT CREDIT IS REQUIRED

[r.rajkumar kumar]

if it is job work ude dc as per excise. and you have to use jj for for local tax. The job worker again

send back with the dc and charge service tax for their value additions. To avoid all this complication

reise bill and debit the cenvat credit and charge sale tax and sent to your job worker this become

input credit to job worker and your job worker raises bill charge ce and local tax while sending

meterial to you it become input to you. we can abvoid all this mathching delicer chalan and issue

jj form etc. but befor doing this take permision from your division cental excise superintendent/.

AI Summary

Inter-unit movement of excisable goods may require debiting CENVAT credit or use of job-work DC and JJ compliance. Inter-unit transfers of excisable goods between units under common management require either excise removal documentation (job-work DC where applicable) or debiting the CENVAT credit for goods sent; the receiving unit must be registered and branch-transfer procedures and JJ forms should be used for local tax compliance, with options to treat work as job-work (job-worker returns with DC and charges service tax) or to raise internal billing and debit CENVAT to simplify matching and credit treatment.