Pass on CVD

[Rudrayani Shedjale]

Hello

we have received an excise gate pass (as well the tax invoice) from one of our supplier.

He has imported those goods & sold us.

For our reference he has also sent us bill of entry. from that we understood he has pass on CVD,custom edu.cess,customs sec & higher edu.cess, additional duty (imports).

is it correct to pass on import duty from our 1st stage dealer?

also currently Cess on excise are not in operation. but he has pass on cess on customs.

can we take set off of the same as BED??

please advise.

AI Summary

Cenvat credit entitlement: excise duty and additional customs duty may be credited; cesses remain non creditable.
Cenvat credit is available for excise duty and additional customs duty (CVD) identifiable on supplier documents and invoices; education cesses and customs cesses are not eligible for credit. Recipients must ensure the duty type, rate and amount for which credit is claimed are correct. A revised invoice is not required solely to remove noncreditable cesses when they are superfluously shown.