Dear Sirs,
We have imported some spare parts for which we paid the custom duty (approximately 18,000/-) to fedex courier delivery person. The fedex guy gave us a Courier bill of Entry zerox copy and the duty calculation document.
In the Courier bill of Entry there are names of total 7 parties alongwith our name. We are registered with DGFT have a valid IEC and are registered with Central Excise As Dealer (not manifactureres)
Now, when wee sell this part to our customer (Who is manufacturer), can we pass on the CVD amount to him so that he can take the credit. Please help us out regarding this issue.
Best Regards,
Amendment to CENVAT Credit Rules Allows CVD Credit on Courier Bill of Entry with Multiple Parties A company imported spare parts via courier and paid customs duty, seeking guidance on passing the Countervailing Duty (CVD) credit to a manufacturer customer. They are registered with DGFT and Central Excise as a dealer. Kasturi Sethi advises that an amendment to the CENVAT Credit Rules allows credit on a Courier Bill of Entry, even if addressed to multiple parties. The company should obtain a certified copy from Customs to claim the credit. Another participant, Kishan Barai, inquires about the billing process and CVD refund for the manufacturer. Sethi provides a reference to a relevant legal judgment for further clarification. (AI Summary)
TaxTMI 
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