RG-23D Entry

[Ram Niwas]

Dear all

Greating of the Day........

My Query is that , we are the importer and we issue the excise invoice under central excise law.

Is it madatary to mention RG23D Entry No. and page no. on excise invoice while issuing excise invoice.

If yes, pls provide Rule or section etc.

Regards

 

 

 

[Chakravarthi B.A.]

Rule 9 9(4) of Cenvat Credit Rule, 2004 reads as follows:

(4) The CENVAT credit in respect of input or capital goods purchased from a first stage dealer or second stage dealer shall be allowed only if such first stage dealer or second stage dealer, as the case may be, has maintained records indicating the fact that the input or capital goods was supplied from the stock on which duty was paid by the producer of such input or capital goods and only an amount of such duty on pro rata basis has been indicated in the invoice issued by him.

Notfn no. 33/2000-(CE) NT, dated 7-4-2000 prescribes the format of invoice to be issued by Importer's, Manufacurer Depots, and First Stage/ Second Stage Dealers under the erstwhile MODVAT Rules. Format of invoice contains a column to show R.G.23 D debit entry.

Para 3.9 of Supplementary Instructions Manual clarifies:

"3.9  Provision has been made for permitting the CENVAT credit when the inputs or capital goods are purchased from the first stage dealer or from the second stage dealer. These dealers should be registered under rule 9 of the Central Excise Rule, 2002. The other procedural requirements in respect of first stage dealer and second stage dealer will continue as in the case of Modvat rules."

Although the Notfn no. 33/2000-(CE) NT, dated 7-4-2000, has been issued under erstwhile MODVAT Rules, a harmonious reading of the above provisions makes it mandatory to mention RG23D Entry No. and page no. on excise in order to enable the buyers to avail the credit without any hassle from the Excise officials at their end.

B.A.Chakravarthi

AI Summary

RG entry requirement: Excise invoices must record debit entries to enable CENVAT credit claims for purchasers. Excise invoices issued by first- or second-stage dealers must evidence duty paid by the producer and indicate pro rata duty; historically prescribed invoice formats included a column for an RG debit entry. Together with continuing procedural requirements for such dealers, invoices should disclose the RG debit entry and page reference to enable purchasers to substantiate entitlement to CENVAT credit.