Clearences from DTA to SEZ

1072 views 3 replies

Dear Professinal Colleagues,

Say Mr.X  in DTA sell goods to Mr Y in SEZ  without payment of excise duty. Now will he able to get credit of duty paid on Input(say Rs.20 excise duty born by him at the time of procuring the input) also if he has sold goods to SEZ without duty?(is Rule 6(5) of cenvat credit rule try to say this) If yes then wouldn't it be double benefit?  Please answer as early as possible.

Replies (3)
Originally posted by : Nagaraju Kanukollu
Dear Professinal Colleagues,
Say Mr.X  in DTA sell goods to Mr Y in SEZ  without payment of excise duty. Now will he able to get credit of duty paid on Input(say Rs.20 excise duty born by him at the time of procuring the input) also if he has sold goods to SEZ without duty?(is Rule 6(5) of cenvat credit rule try to say this) If yes then wouldn't it be double benefit?  Please answer as early as possible.

whats the status of Mr X in DTA? is he a register manufacturer / dealer in excise? did he followed ARE1/ARE3 procedure? without these the reply cant be completed...........

Dear Friend

if he is register  under central excise then he  can calimed input credit for other clearance.

your second question is not clear. for me it seems both are repetetive. please clarify

 

regards

Dear friend

At the time of purchase; he must have avil i.e. entry in RG23 A (Cenvat Credit). then sold to SEZ without Duty.

Regards

Sajjad Ansari

 


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