Page 249 - MANUAL OF SOP

Manual of OP for Trade Remedy Investigations

7. Appendix-5 and 6: Raw materials and packing materials consumption
and reconciliation:

(i) Whether the opening stock, purchases, consumption and closing stock of
various raw materials and packing materials reported in Appendix 6 were
verified from the records maintained by the company?

(ii) Whether packing for export sales is different from the packing for domestic
sales. If yes, impact on cost on this account?
(iii) Whether the supporting documents in this regard taken on record and
details of deficiencies, if any noticed.

8. Appendix-6 – Raw materials consumption:
(i) Whether the consumption of raw materials figures for POI reported in
Appendix-5 and Appendix-6 was compared and found to be matching with
audited records?

(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?

(iii) Whether the raw material consumption norms are comparable with the DI?
(iv) Whether the supporting documents in this regard taken on record and
details of deficiencies, if any noticed:

9. Appendices 7: Allocation and Apportionment of Expenditure:
(i) Whether the data presented in Appendix-7 was verified with reference to
the accounting and costing records?

(ii) Whether the information was cross verified with reference to the Audited
financial statements and other statements generated from the ERP system?
(iii) Whether the perusal of the records shows that the costs had been allocated
to the product concerned, wherever required, on a reasonable basis
complying with the generally accepted cost accounting principles?
(iv) Whether the supporting documents in this regard taken on record and
details of deficiencies, if any noticed.

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