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

Cenvat credit refund option under Rule 5 available for unutilized export-linked credits; alternative rebate via dealer registration.
Export of goods stored in an export warehouse under CT-2 and ARE cannot be effected on payment of duty from that warehouse; CENVAT credits at the manufacturing unit are not directly utilizable at the export warehouse. Two options are to obtain dealer registration for the depot and clear goods on payment of duty to enable rebate on export per departmental procedure, or to claim refund of accumulated unutilized CENVAT credit at the manufacturing unit as attributable to exports, subject to departmental scrutiny and procedural requirements.