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

Cenvat credit reversal required when inputs or capital goods are removed as such; ensure invoice remark and audit trail.
Removal of inputs or capital goods "as such" to a job worker requires reversal of Cenvat credit equal to the credit availed, and invoices should carry a remark indicating clearance under the relevant Cenvat Credit rule; where duty paid exceeds credit taken, the manufacturer must reconcile credits, duty paid, and transaction records for audit.