CENVAT credit prohibition requires exporters under DFIA to submit a joint declaration confirming non availment, otherwise penalties apply. Exports under DFIA are subject to a prohibition on availing CENVAT credit for inputs used in exported products. Exporters applying for DFIA must furnish a declaration that neither they nor their supporting manufacturer(s) has availed CENVAT credit or equivalent excise facilities for those inputs, accept penal liability for false declarations, and, where supporting manufacturers are used, provide a joint signature by the exporter and supporting manufacturer(s).
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.
CENVAT credit prohibition requires exporters under DFIA to submit a joint declaration confirming non availment, otherwise penalties apply.
Exports under DFIA are subject to a prohibition on availing CENVAT credit for inputs used in exported products. Exporters applying for DFIA must furnish a declaration that neither they nor their supporting manufacturer(s) has availed CENVAT credit or equivalent excise facilities for those inputs, accept penal liability for false declarations, and, where supporting manufacturers are used, provide a joint signature by the exporter and supporting manufacturer(s).
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