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

Export documentation requirement: ARE-1 recommended for exporting inputs to establish proof of export and ensure compliance.
ARE-1 is advisable for export of inputs or trading goods to establish proof of export and secure export-related benefits; it must be signed by both manufacturer-exporter and merchant exporter, and manufacturers intending to trade inputs should amend their IEC and registrations accordingly. Even when CENVAT credit has not been availed, ARE-1 provides a safer compliance mechanism distinguishing removal as such from trading sales.