E 1 TRANSACTION, Central Excise

[PIRAMAN ESSAKKI MUTHU]

PLS ADVISE ON THE FOLLOWING ISSUE:

1. WE,say C, ARE MANUFACTURERS OF CAPITAL GOODS.

2. We are in Tamil Nadu  our customer -say T -also in Tamil nadu.

3. Our customer's buyer-say K  -is an 100% EOU in kandla SEZ.

4. The Ultimate consignee=K- in SEZ Kandla issues CT3 certificate directly to us-C- to lift the material without payment of ED.

Can we -C-move the material  by preparing Invoice- T- as Buyer and K as Consignee without payment of ED against CT 3.

Pls note that as per Notification 22/2003 CE states that " the user industry should lift the material directly from the manufacturer's factory

Posts / Replies

[CA. Surender Gupta]

The proposed preparation of Invoice in the name of actual user as consignee should be allowed as due compliance of the conditions of the notification.