Excise Notification No. 31/2016-Central Excise

[Guest]

Dear Sir,

Please explain in short regarding warehousing certificate procedure for clearance of goods to EOU unit without payment of duty against CT3 certificate as per the Excise notification no 31/2016 dated 24.08.2016.

AI Summary

Clarification on Duty-Free Clearance of Bunker Fuels to EOUs Under Excise Notification No. 31/2016; No Procedural Changes. A query was raised regarding the procedure for clearing goods to an Export Oriented Unit (EOU) without duty payment, referencing Excise Notification No. 31/2016. The response clarified that this notification amends a previous one, specifically regarding bunker fuels used in ships or vessels, which are exempt from Cenvat duty under certain conditions. It was noted that there is no change in the existing procedure for clearing these fuels from the manufacturing facility to the warehouse, and the current process should continue to be followed.