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CENVAT DELCARATION FOR DUTY DRAWBACK

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..... CENVAT DELCARATION FOR DUTY DRAWBACK
Query (Issue) Started By: - RAMU HARANAHALLY Dated:- 12-10-2011 Last Reply Date:- 14-10-2011 Customs - Exim - SEZ
Got 2 Replies
Customs
I expect a professional answer from Radha Arun Sir - Consultant in Hyderabad. Issue is that, due to recent Drawback Notification No, 68/2011 Customs *NT) cONDITION nO. 15 (I), Customs officers are started demandi .....

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..... ng for CENVAT Non-Availment Certificates issued by CE officers. This was not the case in the earlier scenario and a mere declaration from the Exporter was acceptable. We are a DTA predominant Exporter. Recently we got CE Registration since we wanted to util;ize idel capacity for only three months for domestic branded garments orders. Due to this temporary arrangement, we harldy do 5% of our turno .....

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..... ver in to local clearance on payment of duty on Branded Garments. We have been filing ER1 return for Domestic clearances only since we are availing input duty credits to pay CE duty on domestic clearances after set off CENVAT Credits. My question is - How to prove to Port Customs officers that we are not availing CENVAT Credit for inputs used for Exports goods? On what basis we can approach our .....

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..... Range Officer to issue a letter/certificate for Non availment of CENVAT Credit for Export related inputs. This is becuase, our CE Range may go by ER1 filed due to Registration is for company irrespective of Exports or Domestic, though our intention of Registration was to cater domestic transactions only. Please gude us. Best Regards Ramu Haranahally 09008989044 Reply By rajavel calaimany: Th .....

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..... e Reply: Dear Sir, You have not indicated the period of export that whether you have exported the goods prior to Registration or after the Registration.. If it is prior to Registration you can very well contact your Range officer who can safely issue such a certficate If it is after Registration you would have indicated in your application for removal (ARE1) whether you have availed the cenvat c .....

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..... redit or not . If you have no indicated the export details in the ER1 itself you can only ask the Range officer to verify the same and issue a certificate. By cals Reply By RAMU HARANAHALLY: The Reply: Dear Cals, Thank you for you reply. The question of certificate from CE arises w.e.f. notification date. However, customs officers may insist even for pror shipments also. However, we have regi .....

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..... stered our factory just in Aug 2011 and we have filed ERE1 returns only to the effect of domestic removals and declared inputs credit also. Hope we need not declare export production and shpt qty/value and inputs details of export goods in ERE1, right? Please clarify. Onceagain appreciating your knowledge, I thank you. Regards Ramu
Discussion Forum - Knowledge Sharing .....

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