Inputs export as such - Cenvat Credit implications.

[SANDESH SHINDE]

Dear Sir,

Please advise on Inputs exported as such cenvat credit implications.Can we export such inputs without reversal of credit and such credit can be utilized for payment of excise duty of Domestic clearances.

Request you to please provide the said Excise provisions.

AI Summary

Cenvat Credit on Exported Inputs Can Be Used for Domestic Excise Duty: Cenvat Credit Rules 2004 Clarified. A query was raised regarding the implications of Cenvat Credit on inputs exported without reversal of credit and whether such credit can be used for domestic excise duty payments. Respondents agreed that there is no need to pay Central Excise Duty on exports and confirmed that the credit can be utilized for domestic excise duty payments. The query initiator requested specific provisions under the Cenvat Credit Rules 2004 to support this practice. A link to a relevant document was provided for further reference.