Capital goods sent for repair out side India

[RAM SHARMA]

Dear Expert,We are registered manufacturer in central excise. We want to remove imported capital goods for repair and return basis out side india. We have received cenvat credit on that. What will be the central excise procedure for remove these capital goods.Thanks

AI Summary

Manufacturer Seeks Guidance on Sending Imported Capital Goods Abroad for Repair; Follow Export Procedure with GR-Waiver Form A manufacturer registered under central excise inquires about the procedure for sending imported capital goods outside India for repair and return, while having received CENVAT credit. An expert advises adopting the normal export procedure, requiring a GR-Waiver form from the bank since no foreign remittance is involved. The export documents should indicate the goods are for repair. Upon re-importation, customs duty is applicable on the invoice for repairs or parts replacement. No CENVAT reversal or job work challan is needed. Proof of export and re-import must be submitted to the central excise department.