https://www.taxtmi.com/forum/issue?id=109699 A manufacturer who took Cenvat credit on imported inputs may remove defective imported inputs for export under bond or LUT without payment of excise duty; Cenvat credit need not be reversed if inputs are exported as such. Export from factory premises should be effected under ARE-1 for excise-registered manufacturers to avoid allegations of improper removal. Drawback under Customs is a separate remedy subject to its time limits and proof of identity; officials will scrutinise identity and reasons for long non use, and RBI exemption may be sought for realization requirements. en-us Sun, 10 Jan 2016 15:37:32 +0530 Thu, 23 Jan 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109699 A manufacturer who took Cenvat credit on imported inputs may remove defective imported inputs for export under bond or LUT without payment of excise duty; Cenvat credit need not be reversed if inputs are exported as such. Export from factory premises should be effected under ARE-1 for excise-registered manufacturers to avoid allegations of improper removal. Drawback under Customs is a separate remedy subject to its time limits and proof of identity; officials will scrutinise identity and reasons for long non use, and RBI exemption may be sought for realization requirements. Discussion-Forum Central Excise Sun, 10 Jan 2016 15:37:32 +0530 https://www.taxtmi.com/forum/issue?id=109699