Redrafting of CBEC’s Supplementary Instructions

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....llowed on various procedural aspects w.r.t. registration, invoice systems, rebate procedure under exports, bonds/ LUTs etc. It may be noted that considerable time has elapsed since these instructions were last issued and several instructions have lost relevance due to changes in law/ procedures over the past few years.  2. In view of above, it is felt that the CBEC's supplementary instructions need to be revisited and redrafted in light of changes in law/ procedures in the recent years. It has been therefore decided to distribute various chapters in the supplementary instructions amongst different zones. A thorough review of the chapter(s) allotted to the respective zone may be conducted at the zonal level. In this regard, please fi....

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....; Definition 5.  Goods and Excisable goods 6.  Manufacture, Deemed Manufacture, Manufacturer etc. 2. Ahmedabad Registration, Daily Stock Account & Invoices 1. Registration - Procedure, exemption from registration etc. 2. Daily Stock Account 3. Invoice System & Procedure 4. Invoices by Dealers etc. 3. Chandigarh Removal of Goods, Payment of duty and Assessment 1. Duty payable on removal, date for determination of duty & tariff valuation etc. 2. Assessment 3. Provisional Assessment 4. Accounts to be kept by assesse 5. Payment obligation etc. 4. Mumbai-I Classification 1. General Rules for interpretat....

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....ing 1.  Warehousing provision 2.  Export warehousing etc. 3.  Procedure for warehousing etc. 10. Bhopal Bonds and Letter of Undertaking 1.  Bonds and their types 2.  Security, surety 3.  Verification of surety 4.  LUTs etc. 11. Jaipur Exemption in CX 1.  Excise concession to SSI units 2.  Captive Consumption 3.  Job work under CX 4.  Area Based exemption 5.  EOU/STP/EHTP/BTP (i)    EOU and Tax Laws, Excise Procedure by EOUs (ii)   Exemption to goods supplied to EOU/STP/EHTP etc. (iii)  Deemed Exports ....

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....sed audit 2.  Audit powers, procedures etc. 3.  Detailed scrutiny of Central Excise returns 18. Vishakhapa-tnam Recovery of Arrears, Provisional attachment 1.  Recovery of Dues 2.  Attachment provisions 3.  Recovery during pendency of appeal etc. 19. Mumbai-II Cenvat Credit 1.  Cenvat Credit Scheme 2.  Rule 2 : Definitions 3.  Capital Goods 4.  Inputs 5.  Input Service/Output Service 6.  Rule 3 : Cenvat Credit 20. Pune** Cenvat Credit 1.  Rule 4 : Conditions for allowing Cenvat credit 2.  Rule 5 and 5A : Refund of Cenvat Credit ....