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SCRAP MATERIAL MOVMENT

SNEHAL SHAH

sir,

Our Manufacturing Scrap ( Excisable ) send for weighment purpose outside factory premises . But there is some feear that excise person came & check why u are remove material without documents .

In rules procedure say AC/DC permission requred . Please help in this issue , is there is requirement for this type of permission ?

Regards,

SNEHAL SHAH

Manufacturing Scrap Weighment: Ensure AC/DC Permission and Use Attested Challan as per Rule 08 of CCR. A query was raised about the procedure for sending excisable manufacturing scrap outside factory premises for weighment without facing issues from excise authorities. The concern was whether permission from the Assistant Commissioner/Deputy Commissioner (AC/DC) is required. Responses indicated that scrap should be treated as finished goods and should be sent with a challan, duly attested by Central Excise Authorities, to avoid complications. Departmental instructions require AC/DC permission for such activities, which is granted for a year. It was advised to contact the Superintendent (Technical) for processing the application and to ensure compliance with Rule 08 of CCR. (AI Summary)
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YAGAY andSUN on Mar 15, 2012

Since, scrap is treated as  finished goods, it is advisable to sent the scrap on challan for weighment purpose, duly attested by the C.E.Authorities as mentioned in the law to avoid any litigation or objection.

 

rajkumar shukla on Mar 15, 2012

AS PER DEPARTMENTAL INSTRUCTIONS,you will have to take permission from AC/DC FOR WEIGHMENT OF GOODS OUT SIDE THE PREMISES. THE PERMISSION IS GRANTED FOR ONE YEAR. REMOVAL IS DONE ON A CHALLAN AND RECORDS OF SUCH MOVEMENT IS KEPT.SUPPLEMENTARY INSTRUCTION ARE AVAILABLE IN THIS REGARD

Mahir S on Mar 15, 2012

Yes, such permission is granted subject to fulfillment of certain condtions. You may contact the Superintendent (Technical), incharge of your Excise Division Office, who shall be processing your application.

Please let me know if u need the detailed procedure in this regard.

Vivek Harsh on Mar 15, 2012

permission of AC/DC is reqd for storage of goods outside factory ( Rule 08  CCR) further any good can be sent outside factory oly with challan.

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