TaxTMI 
TaxTMI 
Dear Sir,
Raw material sample export for testing. Duty debit from capital goods.please suggest me for which rule for duty debit RG 23 A Part II or RG 23 C Part II Register which can be debit duty.
Thanks
Akhilesh k saxena
sample duty utilize capital goods
16 Jun 2015 
2 Replies 
1214 Views Asked by
CENVAT credit utilisation: duty on sample exports may be debited from the register holding the available credit.
Use of CENVAT credit for duty debit on export of raw material samples is governed by the prescribed CENVAT utilisation provisions. The available credit may be applied towards excise duty on final products, amounts equal to credit on inputs if those inputs are removed as such or after partial processing, amounts equal to credit on capital goods if those capital goods are removed as such, liabilities under the relevant excise rule provision, or service tax on output services. Debit may be made from RG23A or RG23C Part II where balance exists. (AI Summary)
Use of CENVAT credit for duty debit on export of raw material samples is governed by the prescribed CENVAT utilisation provisions. The available credit may be applied towards excise duty on final products, amounts equal to credit on inputs if those inputs are removed as such or after partial processing, amounts equal to credit on capital goods if those capital goods are removed as such, liabilities under the relevant excise rule provision, or service tax on output services. Debit may be made from RG23A or RG23C Part II where balance exists. (AI Summary)