related notification/law

[kamal chordia]

We are selling Textrusing Machines which we purchased second hand  without payment of excise dutty, Threfore please confirm that while selling the same today are we charged excise duty in the invocie or not.

if any notification /law , please confirm

Further what description  we mentioned in the invoice while selling the above second hand goods.

AI Summary

Excise liability on resale: second hand machinery typically not dutiable if not manufactured and no CENVAT credit availed.
Excise liability for resale of second hand machinery depends on whether the goods were manufactured and fit for marketability; if no manufacture occurred and no CENVAT credit was availed, resale will not automatically attract excise. Sellers must retain and reference original purchase invoices to demonstrate one to one correlation and establish that no excise was paid or credit claimed. There is no specific statutory exemption for resale of second hand machines purchased without excise; exigibility is decided on material facts and documentary evidence.