EXPORT MATERIAL SEND

[SNEHAL SHAH]

Sir,

We are manufacturing & exprot 45% different countries . About 90% material export through container which was made through rawmaterial which was excisable but another 10% material is non excisable & this material is puchase & send through container (this mateiral is non excisable) & not manufacturing in our company . Export is done through rebate claim .

Is it right procedure . Please guide if another procedure .

Sachin

 

[Snehal Kulkarni]

 

Your query in not clear to us.

I think, you are trying to say, whether the rebate can be claimed on Export of Excisble and Non Excisable Goods ?

We think, since you are not availing the Cenvat Credit on the Non Excisable Goods, there should not be any question while claimingt the Rebate of Excise Duty Paid on the excisable goods.

 

 

AI Summary

Rebate on excise duty can be claimed for exported excisable goods where Cenvat credit is not availed on non-excisable items. Rebate may be claimed for exported excisable goods in a mixed consignment provided excise duty was paid on those goods and the exporter has not availed Cenvat Credit on the non-excisable items; exporters should segregate and document classifications and show no Cenvat entitlement for the non-excisable purchases to support the rebate claim.