Export on payment of duty from Warehouse.

[Narendra Soni]

Dear Experts,

Our manufacturing unit 'x'is located in UP state,registered in central excise deptt.

Being manufacturing unit is 'X',we avail cenvat credit of input,capital goods and service tax in 'X' unit only.

We arranged a warehouse 'Y' in Gugarat State which will be registered in central excise department also.

We wil remove our FG on the basis of CT-2 & ARE-3 issued by our warehouse under Rule 11 invoice and store the same in warehouse 'Y'.

Form warehouse 'Y',we intent to export under ARE-1.

1.How we can made export on payment of duty under rebate under rule 18 where as all cenvat is lying in manufacturing unit 'X'.

2.Can we utilise the cenvat of 'X' manufacturing unit at the time of export from warehouse on payment of duty.

Kindly suggest

Regards

AI Summary

Manufacturing Unit Explores Dealer Registration or Rule 5 Cenvat Credit Refund for Export Rebates on Gujarat Goods A manufacturing unit in UP, registered under central excise, seeks advice on exporting goods from a warehouse in Gujarat. The unit wants to export under rebate using cenvat credit from their manufacturing unit. Expert responses suggest that since goods are procured against CT-2 and ARE-3, exporting on payment of duty is not feasible. Options include obtaining dealer registration for the Gujarat depot to clear goods on duty payment and claim rebate, or claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004, for unutilized credit due to export, subject to departmental verification.