COMPULSORY ARE-1

[RAM SHARMA]

DEAR EXPERTS,

WE ARE MANUFACTURER AND WANT TO SALE TRADING GOODS EXPORT. WE HAVE NOT TAKEN CENVAT CREDIT ON SUCH INPUTS. CAN WE REMOVE TRADING GOODS REMOVE AS SUCH OR WITHOUT PAYMENT OF DUTY. IS IT COMPULSORY TO MAKE ARE-1 FOR REMOVAL OF ANY INPUT OR TRADING GOODS E XPORT.

THANKS 

AI Summary

Clarification on ARE-1 Form Use for Exporting Without CENVAT Credit; Experts Advise Compliance for Benefits A manufacturer inquired about the necessity of using the ARE-1 form for exporting trading goods without CENVAT credit. An expert advised exporting under ARE-1 to benefit from export-related advantages, even if CENVAT credit is not claimed. The manufacturer sought further clarification on selling inputs without ARE-1, as they are neither traders nor merchant exporters. Another expert confirmed the importance of using ARE-1 and suggested amending the Importer Exporter Code (IEC) for trading inputs. The discussion highlighted confusion over ARE-1 requirements for unregistered trading units, with an expert affirming its necessity for both manufacturer and merchant exporters.