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Cenvat credit on CVD paid at conncessional rate by Not. no. 56/2011- CUS admissible or not, Central Excise

Issue Id: - 114739
Dated: 8-3-2019
By:- manish kumar

Cenvat credit on CVD paid at conncessional rate by Not. no. 56/2011- CUS admissible or not


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Dear Sir, An assessee import Steam coal from Indonesia by virtue of Notification no. 46/2011-Cus and 12/2012-Cus and pay additional custom duty @ 2%. Now, They take Cenvat credit on such items. Whether it is admissible or not in view of Cenvat credit rule 2004. Please clarify this issue with proper notification/rule. Thanks

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 8-3-2019
By:- KASTURI SETHI

Yes admissible. Read this circular especially para no.4 & 5.

Steam Coal imported from Indonesia under FTA Notification No. 46/2011-Cus. importer can avail concessional CVD under Notification No. 12/2012-Cus. simultaneously

Circular No. 41/2013-Cus., dated 21-10-2013


2 Dated: 9-3-2019
By:- Ganeshan Kalyani

Yes, credit of addition duty is eligible in view of the Notification reproduced by Sri Kasturi Sir.


Page: 1

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