Clerance of exportable goods under rule 19

This query is : Resolved 

28 November 2015 Hi all Experts,
Plzz guide me on following query.
(1) can we clear excisable goods for export without form ARE-1 under rule 19
(2) do we need to issue excise invoice or not under rule 19
(3) weather we are entitled to utilize cenvat credit against excise payment used in manufacturing of exportable goods,
(4) in clearance of consignment under rule 19, weather consignment will be sealed by excise officer at factory permises or it will be sealed by custom officer at custom,
(5) under rule 19 weather we are entitled to avail both input cenvat paid on materials and duty draw back on custom,

Regard
Anita Gupta

28 November 2015 This is a very long question.

1. Export under rule 19 will be on ARE-1 and excise invoice.
2. Export will be without payment of duty but you need to file a BOND or UT.
3. Cenvat credit can be taken and utilised for clearance of other goods in India.
4. Sealing is not mandatory. You can clear the goods under "self sealing" procedure.
5. Duty drawback rates are given separately for with cenvat or without cenvat, we can choose as per the facts.


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