SAD TRF to OTHER DEPT

[SHARMA NARAYAN]

Dear sir,

can we TRF the SAD credit to other plant in diff state

AI Summary

SAD Credit Transfer Allowed Only with Inputs, Not Independently: Clarification Under Rule 10A and Section 3(5) A query was raised about transferring Special Additional Duty (SAD) credit to a different plant in another state. It was clarified that the credit can only be transferred along with the inputs, not independently. Another contributor mentioned that such a transfer is permissible under Rule 10A of the Cenvat Credit Rules for additional duty paid under section 3(5) of the Customs Tariff Act. A misunderstanding arose regarding the existence of a FORM 10A, which was corrected to refer to Rule 10A. Participants expressed appreciation for the expertise shared in the discussion.