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

 

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.