4.5
- Document type
- Procedure
- Dated
Advance Authorisation for applicants with multiple units
Advance Authorisation for applicants with multiple units
4.5
Transfer of any duty free material imported or procured against Advance Authorisation from one unit of company to another for manufacturing purpose shall be done with prior intimation to jurisdictional Excise Authorities with a clear understanding that no benefit of CENVAT shall be claimed on such transferred inputs. However, such transfers shall not be allowed to units located in areas covered by Central Excise Notification Nos. 49/2003 dated 10.6.2003 and 50/2003 dated 10.6.2003 (i.e. Himachal Pradesh / Uttaranchal), 32/99 dated 8.7.1999, 33/99 dated 8.7.1999, 8/04 dated 21.1.2004, 20/07 dated 25.4.2007 (North Eastern States), 56/02 dated 14.11.2002, 57/02 dated 14.11.2002 (Jammu & Kashmir), 71/03 dated 9.9.2003, 56/03 dated 25.6.2003 (Sikkim), 39/01 dated 31.7.2001 (Kutch). [OLD- However, such transfers shall not be allowed to units located in areas covered by Central Excise Notification No. 39/2003 and 50/2003 (i.e. Himachal Pradesh / Uttaranchal). ] In case of nonexcisable company / products, units should maintain a proper record. However to avail facility, all such units should be available in IEC certificate and follow rules and regulation of Central Excise for job work. Large Taxpayer Units (LTUs) having multiple units, may not follow above job work procedure, after fulfillment of EO.
(Above second sentence has been replaced by PN. NO. 34/2008, DT. 27/06/2008)
4.5
Transfer of any duty free material imported or procured against Advance Authorisation from one unit of company to another for manufacturing purpose shall be done with prior intimation to jurisdictional Excise Authorities with a clear understanding that no benefit of CENVAT shall be claimed on such transferred inputs. However, such transfers shall not be allowed to units located in areas covered by Central Excise Notification Nos. 49/2003 dated 10.6.2003 and 50/2003 dated 10.6.2003 (i.e. Himachal Pradesh / Uttaranchal), 32/99 dated 8.7.1999, 33/99 dated 8.7.1999, 8/04 dated 21.1.2004, 20/07 dated 25.4.2007 (North Eastern States), 56/02 dated 14.11.2002, 57/02 dated 14.11.2002 (Jammu & Kashmir), 71/03 dated 9.9.2003, 56/03 dated 25.6.2003 (Sikkim), 39/01 dated 31.7.2001 (Kutch). [OLD- However, such transfers shall not be allowed to units located in areas covered by Central Excise Notification No. 39/2003 and 50/2003 (i.e. Himachal Pradesh / Uttaranchal). ] In case of nonexcisable company / products, units should maintain a proper record. However to avail facility, all such units should be available in IEC certificate and follow rules and regulation of Central Excise for job work. Large Taxpayer Units (LTUs) having multiple units, may not follow above job work procedure, after fulfillment of EO.
(Above second sentence has been replaced by PN. NO. 34/2008, DT. 27/06/2008)