Third party exports

The manufacture can clear the excisable for third export without payment of excise duty only against CT1 certificate provided by the merchant exporter.

Advocate Raksh*t verma

manufacturer regd with central excise has to obtain CT-1 and ARE-1 from exporter and clear the goods under cover of ARE-1, on verification by CE officials without payment of duty. for vat/CST form H is sufficient.