Annexure required

[Dhaval Shah]

we are manufacturing unit registered under central exicse. we sent some of the items outside for jobwork, for which we may or maynot took cenvat credit, Is it require to prepare annexure for all items. thanks

[Guest]

WE HAVE DISPATCHED A MATERIAL TO A SEZ UNIT.WE ARE AVAILING AN EXPORT BENEFIT.WHETHER IT IS MANDATORY TO GET ASSESSED THE BILL OF EXPORT ASSESSED BY THE SPECIFIED OFFICER OF THE SEZ BEFORE DISPATCHING THE MATERIAL FROM OUR FACTORY.

[Surender Gupta]

Whether you take cenvat or not, for any material (after processing) sent outside factory, you should maintain records. However, for the material on which you do not take cenvat credit, the provisions of cenvat credit rules are not applicable.

AI Summary

Cenvat credit applicability: maintain records for jobwork dispatches; cenvat rules do not apply where credit is not taken. Manufacturers must maintain records for any material dispatched outside the factory for jobwork, regardless of whether cenvat credit is taken; if cenvat credit is not availed on such material, the provisions of the cenvat credit rules do not apply to that material. A procedural query about whether a bill of export must be assessed by the specified SEZ officer before dispatch is raised but not resolved in the text.