Cenvat credit

[ajay singh]

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?

[YAGAY and SUN]

Yes, you can avail credit on the basis of TR-6 challan if it bears the cross reference of the earlier B/E .  Rule 9 of the CENVAT credti Rules, 2004 as amended time to time.

AI Summary

Cenvat credit: TR-6 challan bearing cross-reference to the original bill permits credit when differential duty is paid.
Cenvat credit is permissible where the TR-6 challan evidencing payment of differential duty bears a clear cross-reference to the earlier bill of entry, satisfying the evidentiary linkage required under the Cenvat Credit Rules for attributing the payment to the specified import transaction.