TaxTMI 
TaxTMI 
Export on payment of duty from Warehouse.
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....xport on payment of duty from Warehouse.<br> Query (Issue) Started By: - Narendra Soni Dated:- 7-5-2016 Last Reply Date:- 10-5-2016 Central Excise<br>Got 3 Replies<br>Central Excise<br>Dear Experts, Our manufacturing unit "x"is located in UP state,registered in central excise deptt. Being manufacturing unit is "X",we avail cenvat credit of input,capital goods and service tax ....
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....in "X" unit only. We arranged a warehouse "Y" in Gugarat State which will be registered in central excise department also. We wil remove our FG on the basis of CT-2 & ARE-3 issued by our warehouse under Rule 11 invoice and store the same in warehouse "Y". Form warehouse "Y",we intent to export under ARE-1. 1.How we can made export on payment of duty unde....
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....r rebate under rule 18 where as all cenvat is lying in manufacturing unit "X". 2.Can we utilise the cenvat of "X" manufacturing unit at the time of export from warehouse on payment of duty. Kindly suggest Regards Reply By surya narayana: The Reply: Dear Friend, I understood that the Deport you are proposing to establish in Gujarat is an Export warehouse and not the depot.....
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.... Under the provisions of Export Warehouse, there is no possibility of your exporting goods on payment of duty since you have procured the Goods against CT-2 and ARE3A. If you want to avail the cenvat credit lying in your mfg. unit (X), the following would be the better options 1. You take a dealer Registration for the proposed depot at Gujarat and clear the goods on payment of duty from your M....
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....fg. Unit X and your deport while exporting the goods from Gujarat, would be claiming the rebate of such duty paid by following the procedure prescribed by CBE&C vide circular No. 294/97-CX dated 25.01.1997. 2. Claim of Refund by your unit X under Rule 5 of Cenvat Credit Rules,2004 since the goods cleared from this plant to Gujarat Depot are meant for export . This option is subject to your chec....
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....king with your departmental officers.since there is no such express provision in the cenvat credit Rules. Best Regards Suryanarayana Reply By Ganeshan Kalyani: The Reply: Sri Surya Sir should not the querist excise an option of refund ? Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Yes, Sir. The assessee can claim refund under Rule 5 of Cenvat Credit Rules, 2004 being un-utili....
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....zed and accumulated on account of export. Sh.Surya Narayana Sir has also suggested in Para No.2 of his repl dated 8.5.16.<br> Discussion Forum - Knowledge Sharing ....