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TMI BlogEXCISE DUTY APPLICABLE FOR REMOVAL OF INPUTS AS SUCH TO SEZX X X X Extracts X X X X X X X X Extracts X X X X ..... We are Manufacturer of Sheet Metal Enclosures. We got order from one of our customer who is situated in Special Economic Zone . Before processing his order he has canceled the order due to some problem. We already bought some excise inputs for processing his order, so we discussed and decided to send the inputs to customer which we bought for processing his order. Query. Can I raise the exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se invoice to him? I would request you to suggest on this. Thanks and Regards Eeranna Halakatti - Reply By Rajagopalan Ranganathan - The Reply = Sir, If you have taken credit of duty paid on such inputs, as per rule 3 (4) t he CENVAT credit may be utilized for payment of an amount equal to CENVAT credit taken on inputs if such inputs are removed as such or after being partially ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processed. Therefore you can raise a invoice on your customer and pass on the credit to him. - Reply By Mahir S - The Reply = Yes sir, you can raise the excise invoice as explained above. - Reply By Eeranna Halakatti - The Reply = Dear Sir, Am not understanding why i need to pass credit to him. Thanks and Regards, Eeranna Halakatti - Reply By MUKUND THAKKAR - The Reply = please don' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;t assume that you are sending goods to SEZ so you need not pay the excise duty, Have you any order from your SEZ customer?. Have you duty exemption certificate annexure-IV with you? your SEZ customer have submit the details to SEZ authority which material he will procure from DTA, your items is covered under the list of procurement list? your query does not seems to meet any condition, so y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ou need to pass the excise duty.... - Reply By Rajagopalan Ranganathan - The Reply = Sir, Please refer to Circular No. 1001/8/2015-CX.8 dated 28.4.2015 in which it is clarified in para 3 that according to the SEZ Act , supply of goods from DTA to the SEZ constitutes export. Further, as per section 51 of the SEZ Act , the provisions of the SEZ Act shall have over riding effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct over provisions of any other law in case of any inconsistency. Section 53 of the SEZ Act makes an SEZ a territory outside the customs territory of India. It is in line of these provisions that rule 30 (1) of the SEZ rules, 2006 provides that the DTA supplier supplying goods to the SEZ shall clear the goods either under bond or as duty paid goods under claim of rebate on the cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of ARE-1. In view of this clarification you can send the inputs to your customer located in SEZ which you bought for processing his order under the cover of ARE-1 and your invoice. - Reply By Mahir S - The Reply = Sir, If inputs are required to be cleared as such to SEZ , then you can clear without passing credit. - Reply By Eeranna Halakatti - The Reply = Dear All, Thanks for yo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur suggestions. Regards, Eeranna Halakatti - EXCISE DUTY APPLICABLE FOR REMOVAL OF INPUTS AS SUCH TO SEZ - Query Started By: - Eeranna Halakatti Dated:- 12-6-2015 Central Excise - Got 7 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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