Central Excise

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 June 2011 A manufacturer of Agricultural equipments is not paying excise duty the output product being exempt. For purposes of manufacture he is paying ED on inputs can this duty be claimed as a refund as he is not passing the burden on duty on to another person.

S.P.Mahanta

S.P.Mahanta (Expert)
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26 June 2011 Agricultural equipments are exempted from Ex:duty.Under CCR'2002 & CCR'2004 no cenvat credit is available on inputs if such used in manufacturing 100% exempted goods. Unutilised cenvat credit available as refund only in export.