CENVAT CREDIT ON TR 6 Challan - duty payment for Import, Customs - Exim - SEZ

[SNEHAL SHAH]

Dear Sir ,

We have imported one consignment with the payment of duty ( CVD+SAD ) on 200 MT QTY and received final bill on entry Copy for cenvat purpose .

After that we have paid Import duty on difference qty 10 MT with TR 6 ( GAR 7 ) Challan .

Earlier we have already availed CENVAT credit on B/E .

Can we availed another Cenvat credit ( Differencial duty payment ) amount on the base documents TR-6 ?

If any provision or rule please suggest sir .

Regards,

SNEHAL SHAHA

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

In my view you can avail on the differentail duty payment.

[YAGAY AND SUN]

If you have been issued SCN and after that you had made payment to Customs Department, then, No CENVAT Credit shall be allowed, otherwise it is allowed.