Hi,
We as unit R, get excisable goods/ inputs from A. Unit R is not registered under central excise as a start-up. R exports the inputs from A as such or after some value addition.
Now, can unit R take credit over the excise dduty & CST paid? If so, how - as R is non-excisable?
Thanks in addvance
Even though R is not paying duty, R can avail of cenvat credit on inputs which are used in the manufacture of export goods. The exemption is for home consumption and not for exports, R will have to get registered for this purpose, Refer Central Excise Manual
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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