Unavailed CENVAT and Exporter

[Ashok Chopra]

Respected Forum,

I am manufacturer exporter of Readymade Garments not registered with Central Excise.  Now i am in process to get my self registered under Central Excise to get the benefit of Refund Claim of Unavailed Cenvat under rule 5 of  Cenvat Credit Rule, 2004.

My submission :-

1. I am manufacturing and exporting final product from my unit No. A

2. I have one another unit No. B with the same name at another place, who also manufacture Readymade Garments and sent them to Unit No. A for onward export from Unit No. A.

3. Both my units are paying a lot of  Service Tax on Input services and Excise Duty on Inputs.

My query:-

1. Should i get both the units registered in Central Excise enabling myself eligible for the benefit of Refund of  Unavailed Cenvat under Rule 5 of Cenvat Rule, 2004?

2. Unit B is transferring all the manufactured final product to Unit No. A, how can i file the refund of Unit A and Unit B 

Pls advise me accordingly

[YAGAY andSUN]

You may get Centralised Registration Certificate and avail the refund as the procedure prescribed in the Notification No. 41/2012-ST.

AI Summary

Garment Exporter Seeks Central Excise Registration for CENVAT Refund; Centralized Registration Advised Under Rule 5, CENVAT Credit Rules. A manufacturer and exporter of readymade garments seeks advice on obtaining Central Excise registration to claim a refund for unavailed CENVAT under Rule 5 of the CENVAT Credit Rules, 2004. The individual operates two units, both incurring service tax and excise duty on inputs. The query is whether both units should be registered to qualify for the refund and how to file the refund for both units. The response suggests obtaining a Centralized Registration Certificate and following the procedure outlined in Notification No. 41/2012-ST to avail the refund.