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

Export for repair of capital goods: follow export procedure, keep one to one correlation, and pay customs duty on re import.
Sending imported capital goods abroad for repair requires normal export procedure with a GR Waiver, export documents marked "capital goods for repair purpose only," and strict one to one correlation with proof of export and re import submitted to central excise; on re import customs duty is payable on the job worker's invoice and replacement parts, and the Exchange Control Copy of the Bill of Entry must be given to the authorised dealer, with no requirement to reverse cenvat credit or convert the movement into a job work challan.