CT-1 Purchase & Export

[Pawan Goyal]

Dear All

Pls clear me this issue.

If X is manf. and exporter and A is Expoter Customer. X purchase the material from Y against  H form (Without Sales Tax). X is registered with Excise but Y is not registered in excise. X many purchase received against  CT-1 for save the Excise Duty and sale to A (Export Customer).

Can y also purchase the Goods against  CT-1 behalf of X and save the excise duty and sale to X for Export Customer.

AI Summary

Can non-excise registered suppliers use CT-1 forms to buy materials for export without excise duty? Refer Notification 42/2001-CE. A user inquired about the possibility of purchasing goods without paying excise duty under CT-1 forms for export purposes. Specifically, the user asked if a manufacturer and exporter (X) could buy materials from a non-excise registered supplier (Y) using CT-1 forms and whether Y could also purchase goods on behalf of X to save excise duty. The response directed the user to refer to paragraph 2 of Notification No. 42/2001-CE (NT) for detailed procedures on procuring goods without excise duty payment for export.