Cenvat credit

[MANOHARAN ARUMUGAM]

Dear Sir,

I have imported a product 'A' which is exempted from CVD.  The final product to be derived from 'B' is also exempted from CVD. 

However, while assessment I have paid CVD also along with basic duty by mistake.  My query is can I avail this Cenvat credit?  Please clarify along with case laws, if any.

With regards,

[Mahir S]

The reply is already available in the query itself..

AI Summary

Cenvat credit entitlement where CVD was mistakenly paid on CVD-exempt imports; guidance noted in query. Whether Cenvat credit is claimable where CVD was inadvertently paid on imported inputs that, and whose final product, are CVD-exempt, with the query noting the mistaken payment at assessment and seeking clarification; the reply indicates guidance already exists in the query record.