Certification of invoices for supply of goods from DTA to EOUs - DGEP clarifies
REPRESENTATIONS have been received from DTA Units that some of the Central Excise officers are not endorsing invoices of supplies of exempted/non-excisable goods made to EOU /STP Units inspite of procedure prescribed under Circular No. dated 25.02.2009.
Para 2 of the above circular states that on many occasion, however, EOUs procure duty paid/exempted/non-excisable goods. These goods though not procured under CT-3/ ARE-3, if otherwise eligible in terms of notification read with para 6.6.1 of HBP, are also to be endorsed as a proof of supplies made, by the officer-in-charge of EOU after verification and due accountal for deemed export benefits.
While covering the above Circular, - 26.02.2009, observed,
"Now the DGEP has prescribed a simple procedure if an EOU needs such an endorsement.
1. Maintain detailed accounts of the receipt, consumption, disposal of the goods received.
2. File an intimation with the Superintendent of Central Excise within one day of the receipt of the goods with duplicate copy of the invoice.
3. The Superintendent will depute a bond officer who will conduct a physical verification of the goods and records and will submit a report to the Superintendent.
4. The Superintendent will endorse the invoice and keep a copy in the Range records.
Are we back to the Physical Control days? It is not mentioned as to what would happen if the Bond Officer does not turn up for verification and if the EOU gets an invoice every day, will the Central Excise officer visit the EOU every day. Does EOU stand for Excise Officer's Unit?
Now, the DGEP wants the Commissioners to bring to their notice if any problems are being faced in endorsing the invoices of supplies of exempted/non-excisable goods made to EOU /STP Units by DTA Units as per the procedure prescribed under circular No. , dated: 25.02.2009.