Accountal of raw materials used in the manufacture of cigarettes - Instructions regarding

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....ferent Collectorates prescribing maintenance of accounts in respect of different raw materials used in the manufacture of cigarettes. 2. In the above connection, attention is invited to Rule 55 of the Central Excise Rules, 1944 according to which Collector may prescribe a return, in proper form, of the raw materials to be submitted at the end of every manufacturing period or, if the manufacture is continuous, at the end of every quarter stating with respect to the period in question - (a) the quantity of principal raw materials as is prescribed by Collector and is used in the manufacture of excisable goods; and (b) the quantity of finished goods, of each description, produced. 3. Further to above, according to Rule 94 of the Cen....

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....-B, in respect of the prescribed raw materials used and the excisable goods manufactured therefrom to the jurisdictional Range Superintendent at the end of each quarter, by the 7th of the following month. 7. The quantity of raw materials found not suitable for manufacture or which gets damaged or is rendered unfit shall be separately accounted for and presented to the Range Officer for verification before destruction thereof. ANNEXURE 'A' Account of Raw Materials and Components Name and Address of the factory ................ Description of raw material/components. .................... Date Opening Balance Quantity received Total Quantity used in the manufacture of Quantity otherwise disposed of   ....