CENVAT on GR-7 /TR-6 Challan

[Yatin Bhopi]

Sir we are manufacturer and regularly import duty free raw material under advance license. At the time of closer of advance license due to non fulfillment of export obligation (short export) we have paid applicable CVD and Addl. Duty as applicable with interest. We have original duty free bill of entry and now GR-7 challan for paid duties.  my query is:  Can we avail cenvat credit on GR-7 challan as per explanation of  rule  (b) 9 of CCR 2004.

AI Summary

CENVAT Credit Eligibility: Duties Paid via GR-7 Challan May Qualify if Used in Manufacturing Dutiable Goods A manufacturer queried about availing CENVAT credit on duties paid via GR-7 challan due to non-fulfillment of export obligations under an advance license. The response indicated that CENVAT credit might be available if the duties were paid and the materials were used in manufacturing dutiable goods, following CENVAT credit rules. A related case involving Whirlpool of India Ltd. was cited, where eligibility for CENVAT credit depended on whether the imported goods were transferred and used in manufacturing excisable goods. The matter was remanded for further consideration on the eligibility for credit based on these conditions.