set off duty paid on import goods

This query is : Resolved

sudalaimani (Querist)
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04 February 2011 i have paid duty on imported goods (which were earlier exported and returned for repairs). Now can i set off same duty against
excise duty payable. if yes, plz mention the case law if any?

CA Shailesh Kumar Bhagat

CA Shailesh Kumar Bhagat (Expert)
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05 February 2011 Yes you can take the input credit of import duty paid on returned goods. No need for case laws, It is allowed as per cenvet rule.

K A Asmath

K A Asmath (Expert)
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07 February 2011 Only CVD and SAD are cenvatable and other duties are not eligible for set off against the Excise duty payable on removal of other goods.

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