Annexure required, Central Excise

[d.shah]

we are manufacturing unit registered under central exicse. we sent some of the items outside for jobwork, for which we may or maynot took cenvat credit, Is it require to prepare annexure for all items. thanks

Posts / Replies

[NILANJAN MUKHERJEE]

WE HAVE DISPATCHED A MATERIAL TO A SEZ UNIT.WE ARE AVAILING AN EXPORT BENEFIT.WHETHER IT IS MANDATORY TO GET ASSESSED THE BILL OF EXPORT ASSESSED BY THE SPECIFIED OFFICER OF THE SEZ BEFORE DISPATCHING THE MATERIAL FROM OUR FACTORY.

[Surender Gupta]

Whether you take cenvat or not, for any material (after processing) sent outside factory, you should maintain records. However, for the material on which you do not take cenvat credit, the provisions of cenvat credit rules are not applicable.