https://www.taxtmi.com/forum/issue?id=110298 Duty Drawback eligibility for an excisable exporter using inputs from a non excisable supplier depends on whether the exporter avails CENVAT credit on inputs and input services; distinct DBK rates apply for CENVAT availed and non availed cases. If both rates coincide, the rate is treated as the customs DBK rate and the exporter may claim CENVAT. Exporters may claim the published All Industry Rate (AIR) or apply for a Brand Rate. Accounting entries include debiting CENVAT Account on availment, debiting CENVAT Payable on utilisation, and reversing to purchase/raw material when CENVAT is reversed. en-us Wed, 04 May 2016 13:14:28 +0530 Thu, 23 Jan 2025 15:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110298 Duty Drawback eligibility for an excisable exporter using inputs from a non excisable supplier depends on whether the exporter avails CENVAT credit on inputs and input services; distinct DBK rates apply for CENVAT availed and non availed cases. If both rates coincide, the rate is treated as the customs DBK rate and the exporter may claim CENVAT. Exporters may claim the published All Industry Rate (AIR) or apply for a Brand Rate. Accounting entries include debiting CENVAT Account on availment, debiting CENVAT Payable on utilisation, and reversing to purchase/raw material when CENVAT is reversed. Discussion-Forum Customs Wed, 04 May 2016 13:14:28 +0530 https://www.taxtmi.com/forum/issue?id=110298