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Cenvat credit on exempted goods exported

Central Excise - Started By: - Hasmukh Patel - Dated:- 13-2-2016 Last Replied Date:- 28-7-2016 - Dear Sir,We are manufacturer of exempted goods. We export more then 90% of exempted goods. As per cenvat credit rule there is no cenvat credit on inputs & input services for manufacturing of exempted final finished goods.If a manufacturer manufacture excisable goods & export it without payment of duty , then we availed cenvat on inputs, and the same exporter export it's exempted goods the .....

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te inventory, the manufacturer is required to pay 6% of the value of the product at the time of clearance ; or to follow the prescribed under sub-rule 3A ( formulae based) To inform the option exercised ( any of the above) to the department which is not to be withdrawn in the remaining part of the financial year in which such option is exercised. However, certain categories of clearances are not covered under the purview of the above Rule and one among them was Exports under Bond . Unfortunately .....

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conditions and procedures for export of all excisable goods, except Bhutan without payment of duty from the factory of the production or the manufacture or warehouse or any other premises as may be approved by the Commissioner of Central Excise. Condition (iv) of the said Notification lays down that export of excisable goods which are chargeable to nil rate of duty or are wholly exempted from payment of duty, other than goods cleared by a hundred per cent export-oriented undertaking, shall not b .....

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21/2004-CE (NT) dated 6.9.2004 as amended. You may go through this Notification and claim the duty paid on the inputs used in the manufacture of export goods. Or you can claim duty drawback under Customs, Central Excise Duties and Service Tax Drawback Rules,1995 - Reply By Hasmukh Patel - The Reply = See Noti 21/2004 CE (NT). It is applicable to export of excisable goods not for exempted goods. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Notification No. 21/2004-CE (NT) dated 06.09.200 .....

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