Refund of cenvat on raw material, Central Excise

[Dharmender Batra]

we are supplying finished goods under duty free procurement under  Nofn.43/2001 CE(NT) dt. 26.06.01 vide annexure 45. Please let know if we can get refund of cenvat on raw material consumed for manufacture of these finished goods.

Posts / Replies

[Surender Gupta]

Notification no. 43/2001 CE(NT) dated 26-6-2001 allows to supply manufactured goods without payment of excise duty for the purpose of export. For this purpose, this notification prescribes certain conditions with procedures and safeguards. In such a situation, since you are clearing goods on ARE-2 form, once you get the export proof, you can claim refund of cenvat credit under rule 5 read with notification no. 5/2006 CE(NT) dated 14-3-2006