Cenvat credit of cvd and sad

This query is : Resolved

rajeev (Querist)
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26 August 2015 Hi, My query is as under :

A,an importer regd. under Central Excise imports certain goods and pays CVD and SAD.
A sells goods to B, an unregd. dealer, who in turn sells goods to C, Manufacturer, regd. under Central Excise.

The query is whether C can avail CenVat benefit of CVD and SAD and if so, how.

Thanks.

CA Rajeev Arya.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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31 August 2015 B will buy the goods from A and as an consignee will mention in the name of C. The C can take the cenvat credit on the basis of invoice issued by A.