Rebate Duty Debit In Cenvat Credit Balance And SHOW IN ER-1 Return

[Guest]

Dear Sir ,

ER-1 Return Rebate Duty Debit In Cenvat Credit Balance But My Product is Exempted ( Biomass Gasifer) & My Rebate Amount is 6,15,630/- ( Central Excise Department Apr in Input Output NORMS My NOTIFICATION NO.21/2004 CE(NT) Please Red in Sol The Problem Urgent Basis

[Rajagopalan Ranganathan]

Sir,

Since you are exporting the goods on payment of duty and under claim of rebate in ER-1 Return it will be dealt as normal clearance on payment of duty. Therefore there will be no difference between excisable goods cleared for home consumption and for export under claim of rebate.

[Mahir S]

please check with your range officer as the query does not appear to be completely clear.

[Guest]

Dear sir ,

I Have no Cenvat Credit in Biomass Product (Exempted)

But ER-1 Return Show in Rebate Amount YES - No ?

AI Summary

Rebate duty treatment: exports claimed under rebate can debit Cenvat credit and mirror home-consumption clearances. Rebate duty is shown as a debit in the Cenvat credit balance and as claimed in the ER-1 Return when goods are exported under claim of rebate, and such exports are treated operationally like clearances on payment of duty; the taxpayer disputes this treatment for an exempted biomass gasifier product and is advised to consult the range officer for verification.