cenvat credit rules for an 100% EOU, Customs - Exim - SEZ

[anand rama rao]

Dear Sirs,

My unit is a 100 percent EOU. we are receiving raw materials from both domestic and import. We are purchasing the material on ARE-3.

How can I take credit on the inputs as we are purchasing them on ARE-3

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Inputs are supplied to 100 percent EOU by manufacturers located in Domestic Tariff Area (DTA)    without3.  Hence the question of availing credit of duty paid on such inputs does not arise.

[Rajagopalan Ranganathan]

Sir,

           Inputs are supplied to 100 percent   EOU by manufacturers located in Domestic Tariff Area (DTA) without payment of duty under ARE-3.  Hence the question of availing credit of duty paid on such inputs does not arise since no duty is paid/payable on such inputs.