CENVAT DELCARATION FOR DUTY DRAWBACK

[RAMU HARANAHALLY]

I expect a professional answer from Radha Arun Sir - Consultant in Hyderabad.

Issue is that, due to recent Drawback Notification No,  68/2011 Customs *NT) cONDITION nO. 15 (I), Customs officers are started demanding for CENVAT Non-Availment Certificates issued by CE officers.  This was not the case in the earlier scenario and a mere declaration from the Exporter was acceptable.

We are a DTA predominant Exporter.  Recently we got CE Registration since we wanted to util;ize idel capacity for only three months for domestic branded garments orders. Due to this temporary arrangement, we harldy do 5% of our turnover in to local clearance on payment of duty on Branded Garments. We have been filing ER1 return for Domestic clearances only since we are availing input duty credits to pay CE duty on domestic clearances after set off CENVAT Credits.

My question is -

How to prove to Port Customs officers that we are not availing CENVAT Credit for inputs used for Exports goods?

On what basis we can approach our Range Officer to issue a letter/certificate for Non availment of CENVAT Credit for Export related inputs.  This is becuase, our CE Range may go by ER1 filed due to Registration is for company irrespective of Exports or Domestic, though our intention of Registration was to cater domestic transactions only.

Please gude us.

Best Regards

Ramu Haranahally

09008989044

AI Summary

Export-Focused Company Seeks Clarity on CENVAT Non-Availment Certificates for Exports Post-Customs Notification A participant raised a query about the requirement for CENVAT Non-Availment Certificates due to a recent customs notification, which was not previously necessary. The participant is a predominantly export-focused company that temporarily registered for domestic sales, leading to confusion about proving non-availment of CENVAT credits for exports. Another participant responded, suggesting that if exports occurred before registration, obtaining a certificate from the Range Officer is feasible. For post-registration exports, the details should be indicated in the removal application (ARE1) or verified by the Range Officer for certification. The original participant sought further clarification on the process.