Self-declaration of non availment of Cenvat permits certain exporters to secure duty drawback without Central Excise certification. Manufacturer exporters not registered with Central Excise and merchant exporters whose supporting manufacturers are not registered may furnish a prescribed self declaration that they are not registered and have not availed Cenvat; registered exporters and supporting manufacturers will continue to establish non availment of Cenvat through ARE I and the existing acceptance of ARE I remains unchanged.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Self-declaration of non availment of Cenvat permits certain exporters to secure duty drawback without Central Excise certification.
Manufacturer exporters not registered with Central Excise and merchant exporters whose supporting manufacturers are not registered may furnish a prescribed self declaration that they are not registered and have not availed Cenvat; registered exporters and supporting manufacturers will continue to establish non availment of Cenvat through ARE I and the existing acceptance of ARE I remains unchanged.
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