Can we take credit of.......

[Mehul Trivedi]

Dear All,

We have one querry , We have exported the goods and the same we have imported for repairing purpose , and paid all the duties like CVD, Addl, Custom and Cess.

It is for repairing purpose and it will be back to the party, so there has no money transaction will be involved.

We will not do payment to the party.

In this case, can we take cenvat credit of CVD and Addl duty ?

Awaiting for reply, thanks.

AI Summary

Cenvat Credit Not Claimable on CVD for Repaired Goods; Duty Drawback Suggested Under Customs Act Section 174. A query was raised about whether cenvat credit can be claimed on Countervailing Duty (CVD) and additional duty paid on goods imported for repair and re-exported without any monetary transaction. Respondents advised against claiming cenvat credit, as repair does not constitute manufacturing under the Central Excise Act. Instead, they suggested claiming a duty drawback upon re-export. It was also noted that if the import was under specific customs notifications, duty could be minimized or avoided, and drawback could still be claimed under Section 174 of the Customs Act.