Excise -ssi units refund of cenvat credit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 April 2016 My client is SSI units Turn over is less than Rs.90.00 lacs , not registered with Excise Dept. Now Export the Goods in Africa.Rebate of Duty paid on Raw Materials ,, packing Materils etc. How to claim such Refund/ Rebate ? For claiming such Rebate , Registration with Excise Dept is compulsory ? or SSI unit is exempt from Registration even if SSi units claim, Rebate of Ex paid on inputs i.e Raw materils , packing materils etc? pl tell me if notification is their?

CA Jayesh shah

Dipesh

Dipesh (Expert)
Follow

21 April 2016 Pls go through the below link.
https://www.caclubindia.com/articles/ssi-units-exemption-under-central-excise-23104.asp

Querist : Anonymous

Querist : Anonymous (Querist)

21 April 2016 My question is entirely diffrent. If my units is not registered with Excise Dept.because Turn over is less than Rs.90 lacs. If in F Y 2016-17, if there is export sales of Rs.25.00 lacs, now i want claim Rebate of Ex duty paid on Inputs i.e Raw materials. etc. Then Whether I have to Registered with Excise Dept to claim Export Benefit ?

Upgrade to CAclubindia Pro. Subscribe Now!

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
Follow

21 July 2024 If your client is an SSI (Small Scale Industries) unit with a turnover of less than Rs. 90 lakhs and is not registered with the Excise Department, but wishes to claim a rebate of excise duty paid on inputs used in exported goods, here are the considerations:

### Registration Requirement:

1. **Excise Registration for SSI Units**: Generally, SSI units with a turnover below the threshold are not required to register with the Excise Department. This exemption applies under the Central Excise Rules.

2. **Claiming Rebate**: To claim a rebate of excise duty paid on inputs used in goods exported, your client needs to follow the procedures laid out in the Central Excise Rules, particularly under Rule 18 of the Central Excise Rules, 2002.

### Procedure for Claiming Rebate:

1. **Documents Required**: Your client needs to maintain documents such as invoices showing payment of excise duty on inputs (raw materials, packing materials, etc.) and evidence of export (shipping bills, export invoices, etc.).

2. **Filing Rebate Claim**: The rebate claim should be filed with the jurisdictional Assistant/Deputy Commissioner of Central Excise within a stipulated time frame after export. This claim should include details of the inputs for which rebate is sought, the quantity used in the manufacture of exported goods, and the excise duty paid on those inputs.

3. **No Need for Registration**: Since your client's turnover is below Rs. 90 lakhs, they do not need to register with the Excise Department for claiming this rebate. The exemption from registration is provided specifically for SSI units engaging in manufacturing activities below the turnover threshold.

### Notification or Circular:

For specific details and any changes in procedures, it's advisable to refer to relevant notifications or circulars issued by the Central Board of Excise and Customs (CBEC). These notifications often provide detailed guidelines on the procedures for claiming rebates and exemptions applicable to SSI units.

### Conclusion:

Your client, being an SSI unit with turnover below Rs. 90 lakhs, can claim a rebate of excise duty paid on inputs used in exported goods without the need for excise registration. It's essential to ensure compliance with documentation requirements and procedural timelines specified under the Central Excise Rules. For precise details and forms required for filing rebate claims, consulting with a tax advisor or directly with the local excise department would be beneficial.