Unavailed CENVAT and Exporter, Central Excise

[Ashok Chopra]

Respected Forum,

I am manufacturer exporter of Readymade Garments not registered with Central Excise.  Now i am in process to get my self registered under Central Excise to get the benefit of Refund Claim of Unavailed Cenvat under rule 5 of  Cenvat Credit Rule, 2004.

My submission :-

1. I am manufacturing and exporting final product from my unit No. A

2. I have one another unit No. B with the same name at another place, who also manufacture Readymade Garments and sent them to Unit No. A for onward export from Unit No. A.

3. Both my units are paying a lot of  Service Tax on Input services and Excise Duty on Inputs.

My query:-

1. Should i get both the units registered in Central Excise enabling myself eligible for the benefit of Refund of  Unavailed Cenvat under Rule 5 of Cenvat Rule, 2004?

2. Unit B is transferring all the manufactured final product to Unit No. A, how can i file the refund of Unit A and Unit B 

Pls advise me accordingly

Posts / Replies

[Pradeep Khatri]

You may get Centralised Registration Certificate and avail the refund as the procedure prescribed in the Notification No. 41/2012-ST.