[Cites 0, Cited by 0]
[Entire Act]
Union of India - Section
Section 27 in The Cost Audit Report Rules, 2001
27. Central Excise Reconciliation for The Product under Reference:
| Particulars | Chapter Heading - | Chapter Heading - | Chapter Heading - | |
| A | Quantitative Details: | Unit | Unit | Unit |
| 1 | Opening Stock | |||
| 2 | Add: Production | |||
| 3 | Less : Closing Stock | |||
| 4 | Total Sales! Clearances |
| Particulars | Assessable Value(Rs.) | Rate of Duty | Amount of Duty (Rs.) | |
| B | DETAILS OF CLEARANCES: | |||
| 1 | Total Clearances (Chapter heading-wise) | |||
| 2 | Less : Duty Free Clearances (factory) | |||
| 3 | Excisable Clearances (factory) | |||
| 4 | Penalty/Fine/Interest payable if any | |||
| 5 | Total Duty Payable (total 3 & 4) |
| Particulars | Inputs | Capital Goods | Total | |
| C | SUMMARY OF CENVAT CREDIT | |||
| 1 | Opening Balance | |||
| 2 | Add : Availed During the year | |||
| 3 | Add Refunds received during year | |||
| 4 | Less : Closing Balance as per Excise Records | |||
| 5 | Total Cenvat credit utilised during the year(1+2+3-4) | |||
| 6 | Closing Balance as per Annual Accounts | |||
| 7 | Difference between 4-6 | |||
| 8 | (State amount and reasons for difference) |
| Particulars | Amount (Rs.) | |
| D | RECONCILIATION OF DUTY PAID | |
| 1 | Excise Duty Payable as per 'B' | |
| 2 | Total Excise Duty paid through | |
| a) Cenvat Account-(Inputs) | ||
| b) Cenvat Account-(Capital Goods) | ||
| c) P.L.A. | ||
| Total (a+b+c) | ||
| 3 | Difference between (1-2) | |
| 4 | (State amount and reasons for difference) | |
| 5 | Excise Duty as per RT-12 | |
| 6 | Difference between (2-5) | |
| 7 | (State amount and reasons for difference | |
| E | RECONCILIATION OF DUTY PAID AND RECOVERED: | |
| 1 | Excise Duty paid as per P & L A/c | |
| 2 | Excise Duty Recovered as per P & L A/c | |
| 3 | Difference between duty paid and recovered | |
| 4 | (State amount and reasons for difference | |
| F | RECONCILIATION OF TURNOVER | |
| 1 | Turnover as per RT 12 | |
| 2 | Turnover as per Annual Accounts (Net off Duties &Taxes) | |
| 3 | Difference between (1-2) | |
| 4 | (State amount and reasons for difference) |