Customs Educational Cess - Cenvat credit

[Laxmaiah Vanamamula]

Dear sir,

we have received Import Material from LG Chem ,

in Customs ( Duplicate (Importer copy)

BCD  >  264637.80

CVD >  666887.20

Customs EDucational Cess >  18630.50

Cutoms sec& H.Edu.Cess    >  9315.20

we are eligible to take  Cenvat Credit  above Edu.Cess  &  Sec.Cess  ?

Please clarify it,

Thanking you ,

From,

V.Laxmaiah,Sudhakar Pipes 

AI Summary

Cenvat credit admissibility: customs education and higher education cess charged as customs cess are not creditable under existing rules.
Cenvat credit is not available for education cess and secondary & higher education cess charged as customs cess by virtue of Rule 3 of the Cenvat Credit Rules; although cess on the countervailing duty component had been cenvatable previously, notifications exempting those cesses on CVD removed the levy and thus the basis for credit.