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Issue ID: 3923
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about selling of raw material

Date 20 Mar 2012
Replies 2 Replies
Views 1720 Views
Asked by
Commercial invoice for non excisable purchased inputs, with purchase reference and no CENVAT credit declared.
Where raw material was purchased without payment of central excise duty and no CENVAT credit was availed, the seller should not issue an excise invoice; instead use a Commercial Invoice or Delivery Challan and state on its face the purchase invoice reference noting that the material was purchased without excise duty and no CENVAT credit was taken. (AI Summary)

Respected Sir,

                         My question is how to sale the raw material which is purchased from a non-excisable manufacturer or trader ,whether we have to make an excisable invoice or a commercial invoice.

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Replied on Mar 20, 2012
1.

You may remove that material on Commercial Invoice f and on the face of the invoice kindly give the referece of the purchase invoice stating that this material was purchased without payment of Central Excise duty and no CENVAT credit was availed on said material.

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Replied on Mar 22, 2012
2.

Sir,

 

just prepare delivery challan or commercial invoice. No need to excise invoice, Since there is no excise duty payment.




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