| RATES OF MINIMUM WAGES (Monthly/Daily) | |||
| 01/03/2011 | 01/09/2011 | 01/03/2012 | |
| +150/5.75 | +174/6.67 | +252/9.66 | |
| Unskilled | 3842.00 | 4016.00 | 4268.00 |
| Helper/Chowkidar/Peon | 147.73 | 154.40 | 164.06 |
| Semi Skilled UPPER | 4187.00 | 4361.00 | 4613.00 |
| Tote/Girder/Kundi | 161.01 | 167.68 | 177.34 |
| Semi Skilled Lower | 4028.00 | 4202.00 | 4454.00 |
| Electrician/Fireman 3/4TH Stand | 154.85 | 161.52 | 171.18 |
| Skilled Upper | 4571.00 | 4745.00 | 4997.00 |
| Carpentar/TM-1st_2nd | 175.73 | 182.40 | 192.06 |
| Skilled Lower | 4284.00 | 4458.00 | 4710.00 |
| Trnr/Fittr/B_smith | 164.69 | 171.36 | 181.02 |
| Clerk,Time Keeper/Salsman | 4346.00 | 4520.00 | 4772.00 |
| Accountant/Graduate Clerk | 4540.00 | 4714.00 | 4966.00 |
| Car/Truck Driver/Cashier/StenoTypist | 5017.00 | 5191.00 | 5443.00 |
Friday, 13 July 2012
Minimum rates of Wages in Punjab with effect from 01/03/2012
Tuesday, 3 July 2012
Clarification about Central Excise in RAC Meeting Chandigarh
MINUTES
OF THE MEETING OF REGIONAL ADVISORY COMMITTEE WITH SH.P.S.PRUTHI, CHIEF COMMISSIONER
(CZ), CUSTOMS & CENTRAL EXCISE, CHANDIGARH
AND SENIOR OFFICERS, HELD ON 22.6.2012 IN THE CONFERENCE ROOM, C.R.BUILDING, CHANDIGARH.
A. The following departmental officers
attended the meeting:-
1.
Sh. S.J.Singh,
Commissioner, Central Excise Commissionerate, Chandigarh-I
2.
Sh. K.K. Sharma,
Commissioner, Customs (Preventive), Amritsar
3.
Sh.Devendra Singh,
Commissioner, Central Excise Commissionerate, Chandigarh-II
4.
Sh.Rajeev Bhatia, Commissioner, Central Excise
Commissionerate, Ludhiana.
5.
Sh. P.S. Sodhi, Commissioner, Customs & Central
Excise Commissionerate, J&K
6.
Sh. Anil Kumar Gupta, Commissioner(Appeal), Customs &
Central Excise Chandigarh-II
7.
Sh.Yashwant Mahawar,
Additional Commissioner, Chandigarh-II
8.
Sh.Rajesh Jindal, Additional Commissioner,
Chandigarh-II
9.
Sh.R.C.Negi, Additional Commissioner, Ludhiana
10.
Sh.Atul Handa, Joint Commissioner, Chandigarh-I
11.
Sh. Kumar Gaurav Dhawan, Deputy Commissioner, Central
Excise Division, Jalandhar
12.
Sh. M. M. Verma, Assistant Commissioner, Central Excise
Division, Mandigobindgarh
13.
Sh.Tuleshwar Prasad, Assistant Commissioner(CCU), Chandigarh
B. The following representatives from the
Trade/Association attended the meeting:-
1.
Sh.S.C.Ralhan, Engineering Export
Promotion Council (EEPC India)
2.
Sh. Joginder Kumar, President,
Federation of Tiny & Small Industries of India
3.
Sh.Avinash Gupta, Engineering Export
Promotion Council (EEPC India)
4.
Sh.Rahul Bhargava, Derabassi Industrial
Foal Point Association
5.
Sh.K.K.Garg, All India Induction
Furnace Association
6.
Sh.Rohit Nagrath, Rajt Paints Limited,
Ahmedgarh
7.
Sh.Rakesh Bhalla, Swaraj Mazda Ltd.
& ICWA, Northern Region
8.
Sh. Vinod Vashist, President, All India Steel
Re-Rollers Mills, MGG
9.
Sh. Shiv Kumar, Vice President,
Sansarpur Industries Association
10.
Sh. Gursharan Singh, President,
Federation of Jalandhar Industries & Trade Association
11.
Sh. A.K. Kohli, Sr. Vice President, Punjab Chamber of Small Exporters Association
12.
Sh. Piara Lal Seth, General Secretary,
Shawl Club India,
Amritsar
13.
Sh. Kuldeep Goel, Secretary, Gobindgarh
Furnace Association
14.
Sh. Rajiv Agarwal, Vice President, Baddi
Barotiwala & Nalagarh Industries Association
15.
Sh. Mohinder Gupta, President,
Gobindgarh Furnace Association
16.
Sh. Ashwani Kumar, President, All India Hand
Tools Panel and Exporter Association Jalandhar
17.
Sh. Raj Jindal, Vice President,
President, Laghu Udyog Bharti, MGG
18.
Sh. M.S. Rizvi, Chairman Excise
Committee, Baddi Barotiwala, Nalagarh Industries Association
19.
Sh. Sumeet Sharma, Vice President, Tax
Committee, BBN Industries,
20.
Sh. Sandeep Mittal, Gen. Secretary,
Kathua Industrial Unit Association.
(10) M/s
All India
Steel Re- Rollers Association.
Point No. 26:- If
a manufacturer re-rollers imports iron and steel material and found that
certain part of the material is not fit for rolling and subsequently sold the
same material, will the re-rollers eligible to get refund of the additional
duty under notification 102/2007-Customs dated 14.9.2007 if the additional duty
has not been passed on to the purchaser on sale invoices and the credit of the
said additional duty (a) has not been availed by the said importer or (b) has
been availed but reversed at the time of sale of input as such.
Comments: It was clarified that in
terms of the provisions of the Notification No. 102/2007-Customs dated
14.09.2007, (i) the exemption from whole of the Additional duty of Custom has been
provided in respect of such goods when imported into India for subsequent sale,
and (ii) this exemption is operationalized by way of Refund mechanism i.e. the
importer first pay the additional duty of custom and then claim refund from the
jurisdictional custom authority subject to certain conditions. In case of part
consignment which is sold by a manufacturing unit, a view may be taken that refund
is not admissible in such situation as the goods were originally imported for
subsequent sale. However, in view of the fact that the additional duty of
customs is in lieu of VAT/ sales tax, and in case of sale, the importer pays
VAT/ sales tax, the Association is requested to forward a detailed proposal
with proper justification for examining the same & issuing appropriate
clarification.
Point No. 27:- Whether
a manufacturer assessee can start purchases and avail cenvat credit on input
after obtaining the CE registration at ACES and before issue of Registration
certificate by the AC/DC?
Comments: Yes,
the assessee (manufacturer/dealer) can start purchase of raw material and avail
CENVAT credit on inputs immediately after obtaining CE Registration on ACES.
The registration can be revoked or suspended later on if breach of any of the provisions
of the Act or the Rules made there under is detected at the time of
verification.
Point No. 28:- Whether
a dealer assessee can start purchases after obtaining the CE registration at
ACES and before issue of Registration Certificate?
Comments: Yes,
the assessee (manufacturer/dealer) can start purchase of raw material and avail
CENVAT credit on inputs immediately after obtaining CE Registration on ACES.
The registration can be revoked or suspended later on if breach of any of the
provisions of the
Point No. 29:- Whether
a dealer assessee can start purchase and pass cenvat credit on sale invoices
after obtaining the CE registration at ACES and before issue of Registration
Certificate?
Comments: Yes,
as per comments given in respect of Point Nos. 28 & 29.
Point No. 30:- The
field officers are asking the assessees to file print out of the central excise
returns ER-1/ER-3 and ER-6 with the range office after filing the same online
at ACES. Please clarify whether it is mandatory to file print out of the said
returns with the range office. Please also clarify whether the range staff can
get the print out from the assesses
Comments: It
is not mandatory to file printout of the Returns which are filed online, with
the Range Office. Further, instructions in this regard have already been issued
to all the field formations. The Chief Commissioner directed the Commissioners
of Central Excise to put an end to such practice.
Point No. 31:- A
SSI unit has availed the cenvat credit under rule 3(2) of cenvat credit rules,
2004. Please clarify whether it is mandatory to file detail of the said cenvat
credit with the range office for the SSI unit.
Comments: There
is no provision under Rule 3(2) of the Cenvat Credit Rules, 2004 to mandatorily
file details of such CENVAT credit with the Range Office. However, in view of the use of expression
“shall be allowed” in this Rule, the Department can always check the details of
credit so taken in cases of suspicion.
Point No. 32: A
SSI unit has to avail the SSI exemption from the beginning of year after
following the provisions of 11(2) of Cenvat Credit Rules, 2004. Please clarify
whether it is mandatory for the said unit to file intimation with the
department of the detail of amount paid under the said rule and/or about the
availment of SSI exemption.
Comments: There
is no provision under Rule 11(2) of the Cenvat Credit Rules, 2004 to
mandatorily file details of such CENVAT credit with the Range Office at the
time of exercising of the option. However, in view of the use of expression “shall
be allowed” in this Rule as well as Rule 11(2), the Department can always check
the details in cases os suspicion.
Point No. 33: If
a lease of the unit has been expired on 31st March and the lessor has leased
out the unit to new person/lessee with effect from 1st April whether the new
lessee can apply for registration before surrender of the RC by the old lessee.
If there are any disputed amount in the account of the old lessee but the same
under adjudication or appeal, whether the said old lessee can surrender the RC
so that new lessee can get the registration.
Comments: Registration
Certificate can be issued to new lessee subject to approval of request for
surrender of Registration Certificate by the AC/DC. In case of government dues
pending against the existing assessee, the surrender cannot be allowed as
otherwise it will not be possible to recover the government dues. However, to
avoid problem for new lessee, the Chief Commissioner asked the Commissioner of
Central Excise, Chandigarh-I
to examine this issue and suggest appropriate measures in a month’s time.
Point No.34:- A
dealer has to sale all its purchases in transit i.e. on the same date, in the
same truck, without being unloading and re-loading. Can the said dealer obtain
Central Excise registration on the premises of its office address without
having storage godown(in Mandigobindgarh about 90% ingot and about 100% ship
breaking material by the dealers is being sold without taking in godown but the
field staff insisting to show godown at the time of taking registration and in
almost all the cases the godowns taken on rent are of no use as no material is
loaded or unloaded in these godowns because of sale of the material in transit)?
Comments: Under
the Central Excise rules, the Registration Certificate is granted to the
manufacturer/Dealer who deals with the excisable goods only for the premises/
godown declared by them while filing the application for Registration. There is
no provision under the Central Excise Rules to grant Registration Certificates
to dealers who don't have premises for storage of goods except in case of
Dealer of liquids & gaseous products. CBEC Circular No. 96/7/95-CX dated
13.2.1995 provides that in respect of liquid and gaseous products transported
in tanker, condition of godown may not be insisted upon, if these goods are
delivered to the buyer from the same tanker in which they have been received.
It further clarified that if a registered person places an order on a
manufacturer for supply & delivery of goods directly to a consumer and the
goods are accordingly transported from the manufacturer's premises to the
user's premises without being brought to the registered person's premises, in
such a situation manufacturer will issue an invoice under Rule 11. This invoice
under Rule 11 will contain, in addition to the prescribed details including the
consignee's name and address, mentioned therein, the registered person's name
and address, on account of whose instructions the goods have been dispatched.
The consignee in this case will be the end user. In such a situation the
registered person's invoice is not required for availment of cenvat credit. For
this purpose the person whose name is mentioned on the invoice may not
necessarily be a registered dealer.
Point No. 35:- Clarification
regarding taking credit of S.Tax paid during the past - Some members of this
Association due to ignorance has not claimed credit of the service tax during
the last 2-3 years. Now they want to avail of the credit for the same. We have
gone through the relevant rules and have come to the conclusion that no time
limit has been prescribed for claiming the credit of the service tax and there
is no bar to claim the credit in subsequent years. However, before the credit
of the service tax is claimed by them, it is requested to kindly clarify that
credit of the service tax paid during the past 2-3 years can be claimed during
the current year.
Comments: Though, in terms of Rule 4(7)
of the Cenvat Credit Rules, 2004 CENVAT credit in respect of input service is
allowed, on or after the day which payment is made of the value of input
service and the service tax paid or payable as is indicated in invoice, bill
or, as the case may be, challan referred to in rule 9, the Commissioner of
Central Excise Chandigarh-I stated that they are examining this matter as
allowing cenvat credit at such belated stage may be prone to misuse as it may
not be possible to substantiate that such input services had in fact used in or
in relation to the manufacture of final products. The Chief Commissioner asked
the Commissioner, Chandigarh-I
to finalise their examination of this issue and forward his recommendations in
a month’s time.
Point No. 36:- Import
of HMS I and HMS II material by Re-rolling Mills - Though, the re-rolling mills are importing
scrap, however the definitions of HMS I and HMS II scrap are not clear. Though
the Hon' ble Punjab & Haryana High Court/supreme Court has clearly ruled
that either the department should go as per BIS definition or should devise its
own definition of HMS I & HMS II scrap but the staff of the department
categories the scrap as HMS I or HMS II at their own will without following any
defined criteria resulting in holding the clearance and imposing heavy
penalties. They are prepared to import only the material which is covered under
the definition of the department. It is, therefore, requested that the
department should clearly define which scrap comes under HMS I & HMS II
categories so that the members could be guided accordingly
Comments: The
rate of basic customs duty is Nil on every type of melting scrap of iron and
steel (other than stainless steel) whereas the same for re-rollable material,
which is not for melting purposes is 5%. The Chief Commissioner asked the
Commissioner of Customs, Amritsar
to examine this issue in a month’s time.
Point No. 37:- Clarification
regarding re-rolling of Melting Scrap -
HMS I & HMS II scrap is imported as melting scrap by the mills.
However, some of the material from this scrap can be re-rolled by the small mills.
Practically there is no bar in the rules in re-rolling such material but during
audit by the department objections are being raised and un-necessary problems
are being created. It is requested that clear instructions should be issued
that suitable material out of the melting scrap imported can be re-rolled by
the mills.
Comments: There
is duty difference in melting scrap & re-rollable material, as mentioned
above at Point No. 36. Further, the Chief Commissioner has already asked the
Commissioner, Amritsar
to examine this issue.
Point
No. 38:- The re-rolling mills should be allowed to import
rails without any licence.
Comments: It was conveyed that this matter has already been
taken with the Director General (Foreign Trade) and will be followed up
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