Cenvat credit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 November 2013 we have utilized additional duty to pay 2% & 1% , Department not accepted that additional duty can utilized towards payment of 2% & 1% however they asking to pay duty in cash. we utilized duty in reference to section 3 of the customs tariff act equivalent to the duty of excise specified under (i) , (ii) & ( iii)
after justification department drop down the point from there Demand & also CERA Audit not raise the point in their Audit , But now department once again asking to pay duty in cash , please tell me how to handle this issue ?

Arun Kumar Singh

Arun Kumar Singh (Expert)
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29 November 2013 You can take the cenvat credit on imported goods only CVD and SAD edu.cess and HS cess of custom duty will not be available.

Querist : Anonymous

Querist : Anonymous (Querist)

29 November 2013 sir,
You are not getting my point , i asked can i utilizes credit available in additional duty to pay Edu 2% & SHEd 1% on duty payable

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Arun Kumar Singh

Arun Kumar Singh (Expert)
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29 November 2013 you can not utilised the edu. cess and SH. cess.