CENVAT credit eligibility when duty paid through Focus Product Scheme (FPS) scrip

[Yatin Bhopi]

Dear experts

We are manufacturer. We have imported one of our raw material under “Focus Product Scheme” by utilizing the Scrip credit (Notification No 92/2009 Cus dated 11-09-2009. We have paid the Custom duty and CVD by utilizing the duty credit scrip. Now bill of entry is showing zero duty but in license details column duty debit details are shown.

My query is:

1. Is CENVAT credit available when duty paid through duty credit scrip issued under Focus Product Scheme?
2. What will be the CENVAT credit document i.e. Bill of entry or Duty credit Scrip

[PAWAN KUMAR]

Dear Sir,

1.Cenvat credit available of CVD & Addl.Duty debited in scrip.

2.Bill of entry is the eligible document of Cenvat Credit.

[MUKUND THAKKAR]

Dear Yatin,

your are eligible to take cenvat credit if duty is paying thru any export promotion scrip. please attached your working of duty back side of bill of entry for future reference.

AI Summary

Cenvat credit eligibility when customs duty is discharged through export promotion duty-credit scrips; bill of entry supports the claim. Availability of CENVAT credit arises where customs duties, including CVD and additional duty, are discharged using export promotion duty-credit scrips such as under the Focus Product Scheme. The bill of entry showing import and duty-debit particulars is the primary document for claiming CENVAT credit, with the duty-credit scrip retained as supporting evidence to substantiate the debit and the credit claim.