https://www.taxtmi.com/circulars?id=54665 Procedural clarifications: manufacturers may trade from excise registered premises; first sale invoices showing excise must result in duty payment, while invoices not showing duty will lead to VAT value treated as cum excise for duty calculation; traded articles on which appropriate excise was already paid are not leviable to further excise; State VAT and private records as maintained under the Articles of Jewellery (Collection of Duty) Rules, 2016, suffice for central excise purposes; job work manufacture must follow the Articles of Jewellery Rules; repairs that do not change identity are not manufacturing. en-us Tue, 26 Jul 2016 00:00:00 +0530 Wed, 27 Jul 2016 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54665 Procedural clarifications: manufacturers may trade from excise registered premises; first sale invoices showing excise must result in duty payment, while invoices not showing duty will lead to VAT value treated as cum excise for duty calculation; traded articles on which appropriate excise was already paid are not leviable to further excise; State VAT and private records as maintained under the Articles of Jewellery (Collection of Duty) Rules, 2016, suffice for central excise purposes; job work manufacture must follow the Articles of Jewellery Rules; repairs that do not change identity are not manufacturing. Circulars Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54665