We are a supplier of fabricated goods (J) to a unit located in sez (S), please clarify if cenvat credit can be avialed and utilised for taxable goods.
senario
Steel manufacturer (SM) supplies goods to fabricator (F) with excise duty.
Fabricator (F) - works on the raw materials and supplies final product and delivers to Sez unit(S) against ARE1.
Fabricator (F) will raise a bill to us (J) and we (J) will raise our bill to SEZ unit (S)
Now please advise if the fabricator can take the cenvat credit on the raw materials if they maintain a seperate accounts for the input and output goods.
Also advise do we (J) need to get registed with central excise or not, we are not doing any manufacturing activity, all the activity is being done by the fabricator (F).
We shall be supplying labour at the site in SEZ Unit at time of errection of the structure supplied by us, fabricated by (F).
