Eou-applicability of rule 6 of ccr2004

[arbs sarma]

Sirs,

1. Ours is a100% EOU. We are manufacturing both dutiable and exempted goods. We are availing cenvat on common inputs. We dont have domestic clearances. Does the provisions of rule 6 applicable in our case i.e., to EOU.

2. We are exporting our final product exempted in terms of notfn no. 12/2012-ce, under B17 bond. Is it correct. If yes, can we consider the value of exempted goods in export turnover while filing refund under rule 5 of ccr, 2004.

AI Summary

Rule 6 Cenvat Credit Rules Not Applicable to 100% EOUs; No Bond Needed for Exempted Goods Under Notification 12/2012-CE A 100% Export Oriented Unit (EOU) inquired about the applicability of Rule 6 of the Cenvat Credit Rules, 2004, while manufacturing both dutiable and exempted goods without domestic clearances. The response clarified that Rule 6 does not apply to 100% EOUs. Regarding the execution of a bond for exempted goods under notification 12/2012-CE, it was noted that executing a bond is unnecessary when goods are exempt from central excise duty. Additionally, the value of exempted goods should be included in the 'Total Turnover' but not in the 'Export Turnover' when filing for a refund under Rule 5.