Excise
dasd
(Querist) 11 July 2012
This query is : Open
when the i/p or Cg are recd in the factory the CCR is credited in these registers on daily basis [as & when i/p or cg recd in the factory].Since the assessee is liable to pay duty monthly whether the CCR utilisation can be done monthly by passing a single entry by writing .
If ED payable for 2 bills =40+60=100
but CCR [i/p]=60 only thenat the time of utilisation of ccr-
in register on dr side in bill no column how we have to write [bill no1,bill no2[part credit]] or CCR[I/P] shd be UTILISED only for Rs. 40 .
whether there is any rule/guideline/circular regarding maintenance of these registers
