I import membrane which is part of my RO Plant to be supplied to my customer in Pune. My factory is in Gujarat which is registered under excise act. Now, without receiving Membrane at my factory, if I dispatch it to pune from Mumbai port then can I take credit of custom duty & CVD paid while importing that material? If yes, please give reference of any amendment / notification / section /judgment in support of your reply because my auditors insist to get material first at factory and then dispatch it to customer in pune. That will increase my transportation cost.