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

[Asked by Guest]

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 disallowed for duties on imports used only for repair; drawback or duty suspension routes recommended.
CENVAT credit on countervailing duty and additional duty paid on goods imported solely for repair is not available because repair does not constitute manufacture; instead, taxpayers should seek customs drawback upon re export or use duty suspension/re import procedures to avoid noncenvatable duty.