A, a company is a manufacturer-exporter. A Co. wants to export their own manufactured goods alongwith brought out purchase (another item). Whether A Co. can get CENVAT credit on this brought out item which they will export without any further processing alongwith their manufacturered goods without payment of duty under LUT.
18 December 2013
CENVAT Credit is allowed on those item on which excise duty is paid and used for mafacturing of goods.In your question the bought out goods is not so used. hence No CENVAT is available
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