Page 243 - Manual Of SOP

Manual of OP for Trade Remedy Investigations

Format was verified from the records maintained by the company and
the details verified are in conformity with the information reported in
Appendix C?

(ii) Whether the actual consumption of different raw materials for manufacturing
of PUC is comparable with the theoretical norms derived from chemical
formulae, if any and variations were explained? Similarly, whether large
variations, if any in per unit consumption were duly explained?
(iii) Whether the supporting documents in this regard taken on record and
details of deficiencies, if any noticed.

8. Allocation and apportionment of Expenditure (Format C):

(i) Whether the data presented in relevant format was verified with reference
to the accounting and costing records and the information was cross verified
with reference to the Audited financial statements and other statements
generated from the ERP system?

(ii) Whether the perusal of the records shows that the costs (including common
expenses/ corporate office) had been allocated to the product concerned,
wherever required, on a reasonable basis complying with the generally
accepted cost accounting principles?

(iii) Whether complete details about the related party transactions and pricing
having impact on Cost of Production were provided?
(iv) Whether the cost of captive consumption (including utilities and services)
was provided?

(v) Whether the cost of production is in conformity with Cost Audit Report, in
case the company is covered under Cost Audit Rules?
(vi) Whether a small write-up on shut downs etc. obtained, if required and
relevant?

(vii) Whether the supporting documents in this regard taken on record and
details of deficiencies, if any noticed.

9. PCN wise costs, if relevant:
(i) Wherever relevant, PCN wise costs shall also be obtained/verified and details
indicated in the Report.

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