CENVAT CREDIT ON TR 6 Challan - duty payment for Import

[SNEHAL SHAH]

Dear Sir ,

We have imported one consignment with the payment of duty ( CVD+SAD ) on 200 MT QTY and received final bill on entry Copy for cenvat purpose .

After that we have paid Import duty on difference qty 10 MT with TR 6 ( GAR 7 ) Challan .

Earlier we have already availed CENVAT credit on B/E .

Can we availed another Cenvat credit ( Differencial duty payment ) amount on the base documents TR-6 ?

If any provision or rule please suggest sir .

Regards,

SNEHAL SHAHA

[DR.MARIAPPAN GOVINDARAJAN]

In my view you can avail on the differentail duty payment.

[YAGAY andSUN]

If you have been issued SCN and after that you had made payment to Customs Department, then, No CENVAT Credit shall be allowed, otherwise it is allowed.

AI Summary

Cenvat credit on differential import duty claimable where no show cause notice was issued, evidenced by TR 6 challan. Availability of CENVAT credit on additional import duty paid by TR-6 (GAR-7) challan is conditioned on absence of departmental adjudicatory action prior to that payment; where no show cause notice was issued earlier, the differential duty evidenced by TR-6 may be claimed as CENVAT credit in addition to credit initially taken on the bill of entry.