Case law regarding input as such without reversal of credit

[Guest]

Dear Sir, Pls provide any case laws regarding inputs to be exported as such without payment of duty, Pls kindly do the needful, thanks and regards

[YAGAY andSUN]

Dear Sandesh,

On export of inputs (as such) there is no need to reverse the CENVAT credit or pay the duty. Even if, you pay the duty or reverse the CENVAT credit , then, rebate/refund will be available to you, after following the prescribed procedure under the provisions of C.E. Laws. As there is no tax on exports except in few case i.e. export of Iron Ores etc.

Regards

YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Export of inputs as such: no mandatory reversal of CENVAT credit; rebate/refund available if duty paid, subject to procedure. Export of inputs 'as such' generally does not require reversal of CENVAT credit or payment of central excise duty; if duty is paid or credit reversed, rebate or refund is available subject to the prescribed procedural conditions and documentation under central excise law. Exports are generally non-taxable except in limited commodity-specific exceptions, and claimants must follow statutory refund/rebate procedures.