cenvat passing - delayed importer registration

[Guest]

Dear sir,

We have done the importer registration under central excise as per amended norms.

Unfortunately, the registration was done on 23.07.2014, i.e., with a delay of almost 4 months.

We raised invoices based on our Dealer registration as in the past.

We are being questioned for passing on cenvat during the period 01.04.2015 to 22.07.2015 with a reason that only dealer registration number is mentioned in the invoices and not the importer registration number.

We are importers (95%) (local 5%) and trading in India.

How to explain and convince the excise authorities, please guide us.

Thanks and best regards

Ramamurthy

Scope - chennai

9790845511

AI Summary

Importer Faces CENVAT Credit Challenges Due to Late Registration; Dealer Status May Justify Credit Use Despite Delay An importer faced issues with the Central Excise authorities due to a delay in obtaining importer registration, completed on 23.07.2014, four months late. They continued using their dealer registration for invoices from 01.04.2015 to 22.07.2015, leading to questions about passing on CENVAT credit without the importer registration number. A respondent clarified that since the importer was already registered as a dealer, the authorities should not object to credit passed during 01.04.2015 to 22.07.2015. Any objections could only concern the period from 26.02.2014 to 23.07.2014, but even then, the dealer registration suffices.