cenvat credit on duty paid domestic inputs

[Narendra Soni]

Dear Expert,

can we avail cenvat credit on duty paid domestic inputs, if we are claiming rebate of duty paid on export simultaneously we are importing duty free inputs under advance authorisation.

Thanks N Regards

Narendra Kumar Soni.

[Arun Kumar Singh]

Yes, you can take the cenvat credit on duty paid input purchase from DTA.

AI Summary

Cenvat credit on duty paid inputs is available even with advance authorisation imports and export rebate claims.
Cenvat credit is available on purchases of duty paid inputs from the domestic tariff area even where the manufacturer imports duty free inputs under an advance authorisation and claims rebate of duty on exports; the response affirms entitlement to cenvat credit on duty paid domestic inputs.