TMI BlogREGARDING REBATE CLAIM.X X X X Extracts X X X X X X X X Extracts X X X X ..... REGARDING REBATE CLAIM. X X X X Extracts X X X X X X X X Extracts X X X X ..... PATTERN DEVELOPMENT COST. THEY INFORMED US THAT PATTERN IS NOT EXPORTED ALONG WITH CASTINGS AND HENCE THEY WILL NOT SANCTION CLAIM FOR PATTERN DEVELOPMENT COST. PLEASE INFORM CAN WE HAVE TO LOOSE DUTY PAID ON PATTERN DEVELOPMENT COST ? Reply By Pradeep Khatri: The Reply: Dear Sanjeev, The Central Excise Department's opinion on the aforesaid matter is correct. Since the goods have not been expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as such, therefore, no rebate will be available. Such patterns are made of sand, chemicals and some sort of glues and may be used in operations from one to three times. These are being used in production of casting, but, can't be dispacted with the final goods. Best Regards, Pradeep Khatri Reply By DIVYESH PANDYA: The Reply: In you case Department will not sanctioned the Rebate claim amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in respect of Pattern Development Charges but Department will issue cheque in respect of actual clearance of goods mentioned in ARE-1 & S.B. and the Duty portion of Pattern will be allowed by issuing a seperate order for availement of CENVAT Credit.
FROM
D.M.PANDYA
CONSULTANT OF
CUSTOMS - EXCISE - S. TAX- DGFT - EIA
MOB.:-098258 84909 X X X X Extracts X X X X X X X X Extracts X X X X
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