Manual for the Scrutiny of Central Excise Returns 2008

More documents

Recommendations

Info

(Continued from previous page)S.no.ActivityFurther action if the answerIs ‘no’Against each item certify thefact of verification by mentioningthe status as ‘verified’ in thechecklist. In case of anyobservation repairing action,mention it clearly20.Verify whether the inputsare procured as per theLOP (letter of permission)list approved by theDevelopmentCommissioner.If not, then the dutydemand along with theinterest may be raisedunder intimation to theDevelopmentCommissioner.21.Check whether the detailsof other payments havebeen indicated correctly atS. no.9.If not, assessee may beasked to provide therequired information forverification.22.Give details of the goodsprocured under CT-3 andexamine whether thesegoods are really requiredfor production of exportof goods. Check 6A.Check whether the goodsprocured are correctlyaccounted for.This is required to be checkat the time of issuing theCT-3 certificate23.Check whether the goodsprocured are cleared onpayment of duty to DTA. Isthe DTA unit required tohold an import licence toprocure the inputs such asthose of the 100 per centEOU? Check 4A(2).Check whether the DTAunit has fulfilled therequirements under theExim policy for importofgoods before the goods(inputs) are cleared onpayment of duty by the 100per cent EOU24.Check whether the rewarehousingcertificatesare issued for all theconsignments procuredduring the month. Check6A,6B &7.Examine all the goodsbefore re-warehousing.Check RCIA/QA certificatebefore issuing the rewarehousingcertificate. Incase of chemicals/bulkdrugs and the like, checkfor expiry date, if any.(Continued on next page)MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS 2008 47
(Continued from previous page)S.no.ActivityFurther action if the answerIs ‘no’Against each item certify thefact of verification by mentioningthe status as ‘verified’ in thechecklist. In case of anyobservation repairing action,mention it clearly25. Check whether the goodsprocured are destroyedIf so, the unit has to returnthe goods to the originalPermission for destructionis to separately obtained.only because they are not supplier and these cannot bedestroyed by the EOUl.in line with thespecifications/requirements of the 100per cent EOU.26.27.30.31.30.In case of clearance ofgoods for export underbond, verify whether suchdetails have beenmentioned separately atS.no. 4B.Is the self-assessmentmemorandum complete?Are the copies of thechallan through whichduty has been paid,submitted with the return?Ascertain wastage normsfor the item fixed by theDevelopmentCommissioner.Is there any other pointworth mentioning that hasa bearing on the revenue?If not, then verify it bycalling export clearancedocuments, copy ofbond,etc.If not, then obtain revisedreturn duly incorporatingcomplete self-assessmentmemorandumCheck the duty paymentfrom copies received byPAO.If the norms varyconsiderably, appropriateaction may be taken. Incase wastage norms havenot been fixed by theDevelopmentCommissioner, the projectreport submitted may beseen and the wastagenorms indicated therescrutinized.(Continued on next page)48 MANUAL FOR THE SCRUTINY OF CENTRAL EXCISE RETURNS 2008
Page 3 and 4: 2 MANUAL FOR THE SCRUTINY OF CENTRA
Page 5: 3.1.3 When is a Return Marked for R
Page 8 and 9: Chapter 1: Introduction tothe Retur
Page 10 and 11: Select units could be chosen depend
Page 12 and 13: Chapter 2: Policy Guidelines2A In t
Page 14 and 15: 10 Every six months, the Deputy/Ass
Page 16: Action if answer is No: Reconciliat
Page 19 and 20: ANNEXE 2.1: CHECKLIST FOR THE PRELI
Page 21: ANNEXE 2.2: CHECKLIST FOR SELECTION
Page 25 and 26: (Continued from previous page)Type
Page 27 and 28: (Continued from previous page)Code
Page 29 and 30: 3.1.4A Once these returns are ident
Page 31 and 32: discussed in Chapter 3. Chapter 4 l
Page 33 and 34: 4.2.1 Checklist for Scrutiny of ER
Page 35 and 36: ANNEXE 4.1 CHECKLIST FOR ER1 AND ER
Page 37 and 38: (Continued from previous page)S.no.
Page 47: (Continued from previous page)S.no.
Page 53: (Continued from previous page)S.no.

Manual for the Scrutiny of Central Excise Returns 2008

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?