ADVANCE LICENCE, Customs - Exim - SEZ

[SNEHAL SHAH]

R/sir,

We are the Engineering Manufacturing Unit & we have one big order  for supply the mateiral to EPCG licence holder ( Deemed Export ) at mumbai . We have procure the material against Advance licence for this deemed export . Now due to not enough capacity of production and manpower , we have send this material to job worker ( EOU UNIT ) for finished goods .

Now after completion of this finished goods we are send this material directly at Mumbai ( Cleard from Job worker premises - Under rule 4 (6) of Cenvat Credit Rule, 2004.) . For this (rule 4(6) we have already take permission from Deputy Commissioner of central Excise and Customs .

We have some confusion is that ---

1) Is it any problem for directly material dispatch from job worker premises ( due to We are Advance license holder and all material send at job worker ( EOU UNIT ) , which was procured under advance license ) .

2) Is it any litigation face at the time of EO fulfillment .

We can not in a condition for this material return back at our factory premises after finished good prepared , so we have only one option that this material send directly at job worker premises .

Please guide me sir .

With Regards,

SNEHAL SHAH

Posts / Replies

[SNEHAL SHAH]

RESPECTED ALL PLEASE REPLY FOR ABOVE QUARY .

AWAITING REPLY .

With Regards,

SNEHAL SHAH

[Pradeep Khatri]

Kindly check the para, 4.1.5,  4.1.8 and 4.2.7 of FTP.

Also refer Tetra Pack v CC (2005 (4) TMI 182 - CESTAT, MUMBAI)= 2005 (190) ELT 257 (CESTAT).