23 March 2014
Dear Sirs, I am a manufacturer exporter registered with the Central Excise. Under which form should I procure my raw material in lieu of duty from registered excise manufacturers ?and how do I export these goods so as to avail duty drawback benefits under schedule B ? Can I procure material using Ct1 and then export them vide Are 1 or this is only available to merchant exporters? Thank You in advance, Regards, Anil
24 March 2014
Both option is available, you can purchase the final product for the purpose of export under CT-1 without payment of duty and you can procured the input without payment of duty for the purpose of export of final products. If you will take the input or final product without payment of duty then you will get the drawback without cenvat credit.
28 March 2014
Thank you sir, the excise department however says being a manufacturer exporter I cannot procure input material on ct1 . I can procure the inputs on ct2 but then I cannot avail drawback portion even without cenvat amount Anil