Can credit is availed on the basis of TR-6 if the payment is made on differential duty, and on that payment there no bill of entry is made by the department?
Cenvat credit
ajay singh
Cenvat Credit Eligibility Confirmed on TR-6 Challan with Cross-Referenced Bill of Entry Under Rule 9, CENVAT Credit Rules 2004. A query was raised regarding the eligibility to avail Cenvat credit based on a TR-6 challan when payment is made on differential duty without a bill of entry issued by the department. The response clarified that credit can indeed be availed if the TR-6 challan includes a cross-reference to the earlier bill of entry, in accordance with Rule 9 of the CENVAT Credit Rules, 2004, as amended. (AI Summary)