We are an SSI unit. Can we avail of Cenvat Credit on inputs used for the manufacture and clearance of goods bearing the brand name of another person? Please advise us on the precautions to be observed.
Para 4 of exemption notification no. 8/2003-CE dated 1.3.2003 denies the exemption to goods bearing the brand name of another person, except in certain situations. The exemption is not available for units availing of Cenvat Credit. You can take Credit on inputs used for manufacture and clearance of goods bearing the brand name of another person as Cenvat Credit Rules, 2004, which do not restrain you at all.
By oversight, we have not taken credit in respect of a supplementary invoice of August 2008 for purchase of raw material. Can we take Cenvat Credit now in our RG 23 A-II register?
Cenvat Credit Rules, 2004 do not stipulate any time limit for taking credit. If you have received the goods and you have the duty paying documents, you can take the Credit.
A company located in a SEZ has appointed a civil contractor for construction of its project. The contractor would like to buy steel reinforcement bars from us under form ARE-1. Can we supply the material to them under UT-1 or Central Excise Duty Rebate claim? The consignee would be the unit located in the SEZ and the buyer would be the contractor.
As per first proviso to Rule 10 of SEZ Rules, 2006, exemptions, drawbacks and concessions on the goods and services allowed to a Developer or Co-developer, as the case may be, shall also be available to the contractors including sub-contractors appointed by such Developer or Co-developer, and all the documents in such cases shall bear the name of the Developer or Co-developer, along with the contractor or sub-contractor, and these shall be filed jointly in the name of the Developer or Co-developer and the contractor or sub-contractor, as the case may be.
We are exporting under DEPB/DFIA/EPCG schemes and want to go for self-sealing. In Pune, excise people are taking objection to self-sealing containers where exports are under DEPB/Import Authorisation/EPCG. Can you provide any circular/ notification under which manufacturer-exporters can export goods under self-sealing, even if exports are under different schemes?
CBEC Circular No. 736/52/2003-CX, dated 11-8-2003 [F. No. 201/1/2003-CX-6] extends the facility of self-sealing to all categories of manufacturer-exporters and says that the procedure for examination and sealing of goods by excise officers is purely optional and that the option shall remain only with the manufacturer-exporter. Basically, examination of export cargo is the job of gateway customs, who may authorise the examination by excise authorities or the exporter to examine the goods on their behalf. On their own excise authorities have no authority to grant or deny the facility. So, you may approach the customs and obtain necessary permission for self-sealing, inform the excise and proceed as per the laid down procedures.
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