As such removal

[venkat eswaran]

Sir/ madam,

We want to sell Raw matl to our job worker thro as such removal.  For that  whether the exact excise duty to be crhged what we take cenvat?  bcs we are taking cenvat thro addl duty by way of our dealer. we are manufactuer,  while we raise excise invoice we can chrg only 12% 2 % 1% only. IS this right? even we can pay excess duty only. IS it within excise rules? what is exact rules for AS SUCH REMOVAL.

VENKAT

 

 

AI Summary

Manufacturer Must Reverse CENVAT Credit on 'As Such' Removals; Excess Duty Payment Allowed with Proper Documentation A manufacturer inquired about the correct excise duty to charge when selling raw materials to a job worker through 'as such removal.' They asked if they should charge the exact CENVAT credit taken or if they could pay excess duty. An expert advised that according to CENVAT Credit Rule, 2004, they must reverse the CENVAT credit taken on inputs or capital goods if removed as such. The manufacturer sought further clarification on paying excess duty due to additional duty on imported items. The expert confirmed this is acceptable but emphasized the need for clear documentation for audit purposes.