Eligibility of documents issued by importers during 2012-13 for credit purpose

[Himansu Sekhar]

Sir,

My query is

The importers were added in rule 9 of CE rules for taking regn wef Dec,13

Before that they were passing credit as the dealers after taking regn

Dept. Many times objects this as ineligible since the invoice issued by importers is not a valid document before 2013.

Is there any circular/instructions

Kindly clarify

Regards

AI Summary

Eligibility of Importers' 2012-13 Invoices for Credit under Central Excise Rules Analyzed; Rule 9 Implications Discussed An inquiry was raised regarding the eligibility of documents issued by importers during 2012-13 for credit purposes under Central Excise rules. The issue concerns whether invoices issued by importers before December 2013, when they were added to Rule 9 for registration, are valid for credit. Responses discussed the refund of Special Additional Duty (SAD) and the absence of relevant circulars or notifications before 2013. It was noted that prior notifications allowed credit based on importer invoices, and importers were treated like dealers for registration. A draft circular was proposed to address these issues, but it was not finalized.