Drawback - rebate

This query is : Open

jaydeep (Querist)
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23 October 2013 I am manufacturer of Exempted as well as Dutiable goods and I have taken central excise registration. I purchased the raw material locally and than manufacture the final product and export the goods. My queries are,

1) Can I claim drawback on my exempted as well as dutiable final product.

2) Is it necessary to use imported raw material in my final product to claim drawback. And if I am not using imported R.Material can I claim excise portion in drawback

3) For my exempted goods. Which option is good 1) drawback or 2) input stage rebate under rule 18.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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23 October 2013 The benefit of input stage rebate cannot be claimed in any of the following situations:

(i) where the finished goods are exported under Claim for Duty Drawback.

(ii) where the finished goods are exported in discharge of export obligations under a Value Advance Licence or a Quantity Based Advance Licence issued before 31.03.95.

(iii) where facility of input stage credit is availed under CENVAT Credit Rules, 2001.

(iv) The market price of the goods is less than the rebate amount.

(v) The amount of rebate admissible is less then Rs. 500/-

https://www.eximguru.com/exim/central-excise/central-excise-manual/export-under-claim-for-rebate.aspx

jaydeep

jaydeep (Querist)
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25 October 2013 thanks sir for your reply but.. sir my quiry is still not resolved.

I have not claiming any CENVAT or Input stage rebate.. up till now.. so can i claim drawback if i am not using imported rawmaterial at all in my final product.

because i have read somewhere that imported material must be used to claim drawback

jaydeep

jaydeep (Querist)
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