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

[Asked by 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

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.