PAVAN (SERVICE) (28 Points)
06 February 2009we are manufacturer located in SEZ unit.we hv purchased a steel sheet from out side of gujrat supplier.they are trader & they has purchase from the manufacturer with paid excise. they has charge excise duty to us for this material.coulsd u pls let me know shall i take a benifit of this duty paid material in SEZ unit ?
krishna iyer
(Sr.Finance Manager)
(197 Points)
Replied 07 February 2009
In the invoice of Manufacturer , your name (SEZ Unit) should be shown as consignee.
then Cenvat credit can be taken.
(actually supply to sez unit is duty free )
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 08 February 2009
The SEZ unit is not required to pay any excise duty- hence it cant take any cenvat credit.
Pravin Kumar Saharia
(43 Points)
Replied 02 May 2009
In addition to what has been stated by Mr. Rajesh Kumar, supply made by dealer will attract excise duty which has to be borne by SEZ unit, therefore, it is better to ask manufacturer to bill in the name of SEZ as consignee, buyer dealer, and clear the consignment without payment of excise duty.
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 02 May 2009
Well, supply to SEZ has to be made on ARE-1. This should be made in the manufacturer's premises, dealer is merchant exporter. It should be done in this manner. Concept of transit sale is not relevant in export sale.
Mahesh
(Account asst)
(22 Points)
Replied 28 December 2009
we are not selling goods to SEZ unit but we are suppling goods to them according to the PO of our party as their project is going on in SEZ unit ( X) .. in this case the X can issue Form I to us .??
RAJEEV KALRA
(DY. GENERAL MANAGER/FIN.)
(25 Points)
Replied 25 March 2011
Dears
We are supplying steel to an Industry located in SEZ. The steel is procured from SAIL/JSPL after paying excise duty. Pls. advise how to claim refund of excise duty paid on procument of steel which is supplied to SEZ unit.
D.S.K.
(Commercial Exec)
(32 Points)
Replied 24 November 2012
we are registered Traders under Sales Tax (not under Excise) for insulation material located in Bhiwandi , can we supply material To SEZ unit directily w/o ARE-1 & only charging VAT/CST as applicable.
or it is necessary to supply to SEZ unit Always Against ARE-1 Form only from Manufacturer's premises .
U S Sharma
(glidor@gmail.com)
(21056 Points)
Replied 26 November 2012
| Originally posted by : Deven | ||
 |
we are registered Traders under Sales Tax (not under Excise) for insulation material located in Bhiwandi , can we supply material To SEZ unit directily w/o ARE-1 & only charging VAT/CST as applicable. or it is necessary to supply to SEZ unit Always Against ARE-1 Form only from Manufacturer's premises . |
 |
as you are not regd under excise, you have to do nothing with excise records, do plain sale under vat/cst,
the process is to obtain goods direct from manufacturer by the SEZ, which is not applicable for traders.
D.S.K.
(Commercial Exec)
(32 Points)
Replied 01 December 2012
PO released from SEZ To contractor 1 , they released Po to Trader & From Trader Po recd to Manufacturer w/o mentioning contractor 1 name.
4 Part y involved in SEZ Transaction.
A - SEZ Unit
B - Contractor 1
C - Trader
D - Manufacturer
Refer to above info lets assume - D Recd order from C, w/o mentioning name of B , he is asking to supply to A , where on MFG invoice shows Buyer will be C, Consignee will be A,
In this case can MFG mention B's name on Invoice after A's address completion as Account 1 ------
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