cenvat invoice

This query is : Resolved

SUNDHARESUN (Querist)
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14 May 2009 Sir

Thanks for the reply.

We checked with CE Authorities. They informed that since the goods have been cleard under without payment of duty (ARE 1), we are not eligible for CE reg..

They also reqested us to submit any precedence from our end to get CE Reg. No.

Pl. clarifiy whether we can reg. for CE No. and if posible can we issue excise invoice (cenvatable by our buyers).

(We are merchant exporters.

We have cleared goods on ARE1 (without payment of duty) for export.

But not able to export some quantity.

Planning to sell the unexported locally (after paying duty with interest. But the buyer wants cenvatable invoice.

We do not have excise reg. no.

Can we issue excise invoice? so that the local buyer claim cenvat credit.

regards
sundharesun ks)

Rajesh Kumar

Rajesh Kumar (Expert)
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14 May 2009 A merchat exporter is not required to be registered.
You cannot pass on cenvat too, as you are not a registered delaer. Now, even if you take registration, how will you pass on credit as goods has been cleared from the factory without payment of duty?
This appears to be a new problem, and no easy answer in central excise law. Ask your consultant too think on the issue, may be some solution may be found.

SUNDHARESUN

SUNDHARESUN (Querist)
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15 May 2009 thanks for your reply.

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CH.LN.Sastry,MCom, LLB, M.Phil

CH.LN.Sastry,MCom, LLB, M.Phil (Expert)
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12 September 2009 You have procured the goods with out payment of duty.

You have exported some qty and the balance qty is with you.

If the balance qty is not exported by you the manufacturer/merchant exporter have to pay the excise duties as the goods cleared with out payment of duty and not exported.

Therefore you ask your manufacturer to take that qty as returned and again ask them to raise excise invoice to your party.

CH.L.N.SASTRY
Mobile: 09948528139