Repair of Excisable Finished Goods

[Pradeep Kaushik]

Dear Sir/s,

We are a manufecturer of Excisable Goods. There is some Finished Goods, required to be Repaired.

We have taken the record of the Finished Goods in RG-1 Register. Do, we have to debit the duty as per value of the goods, we have to repair.

Please let me know the process as per Central Excise Rule. 

Is there any other way for the repair Process of the Finished Goods.

Your early reply will be highly obliged.

Best Regards.

Pradeep Kaushik

AI Summary

Repair of excisable goods requires prior notice and reversal of CENVAT credit when parts are replaced.
Prior intimation or permission from the jurisdictional Range Superintendent is required for repair of excisable finished goods. If parts or components are replaced, those must be declared and the CENVAT credit on such parts reversed. Compliance entails submitting a permission/intimation letter with relevant facts, purchase orders, a repair plan and process flow, expected change in assessable value, and inventory balances for the goods to be repaired, and reflecting authorized changes in records post-repair.