TaxTMI 
TaxTMI 
Ours is Foundry and we have exported our castings to varous customers. Some of the castings has been rejected by our customer and we have brough back the same as re-import. After receipt we will remelt the castings. Our CHA is telling that as per Notf. No. 94/96 - Customs they will prepare BE. They will prepare Bill of entry without showing CVD amount on BE i.e. 0 and they will show CVD and other particulars on challan (/TR-6) only. Please clarify can we get cenvat credit on CVD amount when their is nil duty showing on BE.
CENVAT CREDIT ON RE-IMPORTED GOODS
02 Jan 2012 
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Cenvat credit on countervailing duty requires the bill of entry to show duty; absent such display, credit is not admissible.
Cenvat credit on countervailing duty is admissible only where payment is supported by duty paying documentary evidence, including a Bill of Entry that shows the CVD amount; if the CVD is not exhibited on these documents credit is not admissible and where the Bill of Entry shows CVD as nil no credit arises. (AI Summary)
Cenvat credit on countervailing duty is admissible only where payment is supported by duty paying documentary evidence, including a Bill of Entry that shows the CVD amount; if the CVD is not exhibited on these documents credit is not admissible and where the Bill of Entry shows CVD as nil no credit arises. (AI Summary)