eligibility of taking Cenvat Credit on imported Rawmaterials.

[SARAVANAM Ramasamy]

Sir please clarify the eligibility of taking Cenvat Credit on imported Rawmaterials.

Can we take cenvat credit of Spl AED on imports and Add. Duty on imports,both are having 4% of duty.

AI Summary

Cenvat Credit Eligible for 4% Additional Duty on Imported Raw Materials, Excluding Special Additional Excise Duty (AED). A participant inquired about the eligibility of claiming Cenvat Credit on imported raw materials, specifically regarding the Special Additional Excise Duty (AED) and Additional Duty, both at a 4% rate. The response clarified that credit can be taken on the Additional Duty imposed on imports with a 4% duty rate.