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Purchase of raw material without paying excise duty, Central Excise |
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Purchase of raw material without paying excise duty |
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Dear Sir: Can a maufacturer buy exciseable raw material without payment of excise duty for the purpose of export against UT1
Posts / Replies Showing Replies 1 to 3 of 3 Records Page: 1
The facility to export against UT-1 is available to the manufacturer who is manufacturing the goods being exported. However the subsequent manufacturer who wants to procure the material from the first manufacturer for further manufacturing activity and export subsequently, the facility of procuring such raw material without payment of excise duty is available. For this purpose he has to furnish bond and follow prescribed procedures.
Is it CT1 ?
You may examine notification 46/2001
Dear Friend,
It can be happened through CT-1, You can procure material on the basis of CT-1 obtained from Your Commissionerate.
Manoj
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