cenvat credit im case of export for capital goods

Tax queries 567 views 2 replies

if a person has paid excise duty on capital good used for producing a good which he exports,  then what will be the futher implicatiions ..  what are the rules regarding the credit relating to credit of these capital goods... for eg for inputs and input services there is rule 5 of ccr 2004 pertaining to exporting goods

in short what are the rules for cg credit , is their any refund rule , in this case ????

Replies (2)

you can take credit of capital goods, and then use the same to pay duties for consignment for export, under claim for rebate of duty

rule 18 and rule 19 of central excise rules 2002 must be reffered


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