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Issue ID : 106480
- 0 -

SEZ AND JOB WORK

Date 01 Feb 2014
Replies2 Answers
Views 1224 Views
Asked By

Dear Expert,

A- sending  the  raw material  to  B - for  job  work  cenvat  documents( invoice)  contain  Buyer is A  and  Consignee is B, In such  case B will  avail the cenvat credit and return the goods  to  A. but  now  A- is  getting  the  order  from SEZ , and  he  want  to  clear  the material  from the  primises of  B. In such case B will genrate  the  Invoices  in favaour of  C  he  has  situated  in SEZ,

In above  situation B can  reversed  the  cenvat  credit ? because  in  SEZ  no excise is  applicalbe.

please clearify  the  issue  with supporting  clearification from dept if any..

Thakkar M.

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- 0
Replied on Feb 2, 2014
1.

Dear Mukund ,

As  per  Rule 6 of CCR, there is no need to reverse the credit as sale to SEZ is equivalent to export .

- 0
Replied on Feb 3, 2014
2.

Dear Experts,

     I want to know that what are the formalities and documents which have require to maintain for any units related to Excise 

Please suggest me and if possible please E-mail on auditorhp at the rate of konarkfixtures.com

regard

Vikram singh

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