Export sale.....urgent sir!!!!

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Rajesh (Querist)
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16 December 2011 Dear Experts,
The company in which i am auditing is a manufacturing one.
It exports auto ancillary components.
It does not pay excise duty while removal.
I do not know whether they pay export duty while exporting.
They have filed ARE-1.
My doubt is the following.
1) Since they have exported some components can they claim the Cenvat credit on the raw materials used to manufactue the exported goods against the removal of home consumption goods?
2) If yes what are the conditions they should satisfy.
Thank u every experts for giving their opinion.
With regards,
Rajesh.

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Guest (Expert)

17 December 2011 17th December, 2011

Dear Rajesh,

1) Yes.

2) Form ARE-1 clearly specifies the certification to be done by the Excise Officer, Customs Officer at the time of export whether duty rebate is being claimed vide the respective notifications.

Please ascertain all the facts before reporting.

FCA Prashant Chavan

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Gaurav Khatter

Gaurav Khatter (Expert)
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17 December 2011 Hi Rajesh,

A.R.E -1 is filed when excisable goods are exported without payment of duty as per rule -19 of C.E.R. So they dont pay duty while exporting.

Thanks and Regards,
Gaurav Khatter

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