Who will issue ct3 certificate, Central Excise

[saravanan rengachary]

In normal scenario, when a EOU wants to procure raw material from DTA, CT3 certificate will be issued by EOU unit to DTA unit.  Based on CT3, DTA unit can depatch the goods without duty under the cover of ARE3.

Suppose, When an EOU directs the DTA unit to ship to goods to another EOU under billing to First EOU, who should issue CT3 certificate.  Payment for supplies made by DTA will be paid by first EOU.

 

Please reply.

 

Posts / Replies

[R.S. Mangal]

The CT-3 is always required to be issued by the goods receiving Unit.