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

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.