Additional Duty

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 February 2011 Dear sir,

we having dealership & manufacturing registration with Excise for our same unit.we doing bussiness for both in same premises. In trading we are taking credit to our RD register of only CVD and pass to the final customer at the time of sale & after that sale we make documenting procedure to get Refund from custom of SAD which we paid.we are not passing it to the customer. This work is very trobalable. Sir can i transfer this SAD amount from Trading unit to the Manufacturing unit as a cenvat credit. is any procedure for it in excise?

Thanking You,
Vishal Garge.

Rajesh Kumar

Rajesh Kumar (Expert)
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14 February 2011 No, it cannot be transferred to manufacturing unit.
A dealer can pass on SAD to its buyers, who can take credit, if they are manufacturing units.