Cvd credit on imports

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 September 2015 ours is a manufacturing concern,manufacturing printed circuit board.my question is whether i can take cvd credit on imports for

1. repairs of impedance control systems(excise duty has been charged on removal of goods). (50% or 100% in same year)
2. purchase of software (electronic measuring accessories and software cd.(for testing the pc Board)(50% or 100% in same year)

Rajesh Kumar

Rajesh Kumar (Expert)
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11 September 2015 Yes. Cenvat Credit is available. The goods mentioned are not capital goods within the meaning of Cenvat Credit Rules, and hence you can take 100% credit (please check the tariff entries).