Clearence of goods to SEZ from DTA

[Rudrayani Shedjale]

Hello

We are manufacturer of chemical bulk drugs.

we export our product under UT-1(Rule19-without payment of excise duty)

now our UT-1 has been expired.we will renew the same.

but the thing is we are having an enough balance in our cenvat credit account.

so we can export the goods under rebate(by debiting in cenvat part II register)

my question is can we clear the gods to SEZ unit then?

previously we were doing it when we were having UT-1.

now can we clear the goods under rebate like paying the duty(not actually paying but to adjust the same against our cenvat credit) and claiming it later??

please advise.

[Guest]

after budget rebate claim for supply for sez were removed.

pls do contact vssezconsultants@gmail.com

[Rudrayani Shedjale]

means we cannot take rebate of duty paid to goods cleared to SEZ??

[B. Naga Rami Reddy]

You can take rebate of excise duty paid on DTA supplies to SEZ units. Please see CBEC Circular No.1001/8/2015-CX.8 dt 28.4.2015 issued in this regard.

 

 

[phaniraju konidena]

Dear Rudrayani Shedjale,

You can claim rebate under CBEC Circular No.1001/08/2015-CX dtd.28.04.2015.

AI Summary

Excise rebate for DTA supplies to SEZ units permitted, allowing adjustment against cenvat credit per circular guidance. Where a manufacturer's UT 1 has lapsed but cenvat credit is available, goods cleared from DTA to an SEZ unit may be cleared under rebate by adjusting against cenvat credit; CBEC Circular No.1001/08/2015 CX dated 28.04.2015 confirms that rebate of excise duty paid on DTA supplies to SEZ units can be claimed.