Transfer of duty free inputs between LTU units allowed after export obligation fulfillment, subject to CENVAT and IEC conditions. Paragraph 4.5 is amended to allow transfer of duty free raw materials imported under an Advance Authorisation between units of a Large Taxpayer Unit without following the job work procedure after fulfilment of the export obligation, provided no CENVAT benefit has been claimed on the transferred inputs and all unit addresses are listed in the IEC issued to the LTU.
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.
Transfer of duty free inputs between LTU units allowed after export obligation fulfillment, subject to CENVAT and IEC conditions.
Paragraph 4.5 is amended to allow transfer of duty free raw materials imported under an Advance Authorisation between units of a Large Taxpayer Unit without following the job work procedure after fulfilment of the export obligation, provided no CENVAT benefit has been claimed on the transferred inputs and all unit addresses are listed in the IEC issued to the LTU.
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