Customs Edu Cess and SH.Ed Cess

[Mathurthi RamKumar]

Dear All,

Greetings. I am working at Kraft Paper manufacturing unit. We import paper machinery parts and paid Customs duty along with BCD + CVD+ customs edu cess and sh.ed.cess. I want to now cenvat credit availed CVD + customs edu cess and sh.ed.cess or only for CVD ?

Kindly help me in this regard.

Regards

M.RamKumar

AI Summary

Cenvat Credit limited to CVD where education cesses are exempted; cesses on basic customs duty remain non creditable.
Importer paid BCD, CVD and education cesses and asked if CENVAT credit covers CVD and cesses. Notifications No.13/2012-Customs and No.14/2012-Customs (17.3.2012) exempt education cess and SHE cess on CVD, so CENVAT credit is available for CVD but education cess and SHE cess payable on Basic Customs Duty are not creditable under the Cenvat Credit Rules, 2004. A countercomment notes prior levy practices and that the 2012 notifications changed the incidence of cesses between CVD and BCD+CVD.