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    <title>Export of Used capital goods imported under EPCG Lic</title>
    <link>https://www.taxtmi.com/forum/issue?id=5028</link>
    <description>Re-export under the EPCG scheme entails procedural and compliance constraints: removal under self removal and free shipping bill does not require Central Excise sealing; exports are not subject to excise so reversal of CENVAT credit on spares is not necessitated by export; export documentation should include EOCD/EPDC copies and import invoice cross-references; capital goods issued on actual user basis cannot be re-exported until the export obligation is discharged and the authority issues the EODC/EPDC.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=5028</link>
      <description>Re-export under the EPCG scheme entails procedural and compliance constraints: removal under self removal and free shipping bill does not require Central Excise sealing; exports are not subject to excise so reversal of CENVAT credit on spares is not necessitated by export; export documentation should include EOCD/EPDC copies and import invoice cross-references; capital goods issued on actual user basis cannot be re-exported until the export obligation is discharged and the authority issues the EODC/EPDC.</description>
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      <pubDate>Tue, 11 Dec 2012 12:17:50 +0530</pubDate>
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