8.3.1

Supply of goods will be eligible for refund to Terminal Excise Duty in terms of para 8.3 (c) of Policy provided the recipient of the goods does not avail CENVAT credit/rebate on such goods. Similarly, supplies will be eligible for deemed export drawback in terms of para 8.3 (b) of Policy on the Central Excise paid on inputs/components, provided CENVAT credit facility/rebate has not been availed by the applicant. However, such supplies will be eligible for deemed export drawback on the customs duty paid on the inputs/components.

(Above para has been amended vide PN.No. 44/2004, DT. 14/01/2005)

[OLD-
The deemed export benefits will be available to the supplier of goods provided the recipient of goods does not take CENVAT credit of duty on such goods.]

(Para 8.3.1 has been added vide PN. NO. 32/2004-09, DT. 15/12/2004)