Export without payment of duty

[ajay kottakota]

Whether goods received by taking credit under rule 16 can be exported without payment of duty under rule 19? Pls provide citations of case laws if any.

AI Summary

Rule 16 Goods Can Be Exported Without Duty Under Rule 19; No Credit Reversal Needed A query was raised regarding the export of goods received by taking credit under Rule 16 of the Central Excise Rules, 2002, and whether these can be exported without duty payment under Rule 19. One response clarified that Rule 16 allows for CENVAT credit on returned goods, and if the process does not constitute manufacturing, the credit must be reversed or duty paid. However, under Rule 19, such goods can be exported without duty payment. Another response confirmed that exports are generally tax-free, allowing goods received under Rule 16 to be exported without duty or credit reversal.