Sp Ad Duty

[Avinash Bhavsar]

Dear Sir,

We red the Dealer Inv in it Sp. Ad. Duty & other dealer bill after Excise duty they charge CVD, can we avail the duty or not.

Regards,

Avinash Bhavsar

 

[YAGAY andSUN]

Yes, you can avail the Credit.

[Avinash Bhavsar]

Dear Sir,

Both Credit Sp Ad. Duty & CVD

 

[YAGAY andSUN]

Yes, you can avail the both (provided you use said goods in the manufacturing of finished goods or remove as such on equivalent reversal of CENVAT credit) .  In the case of import, SAD is in lieu of VAT and CVD.

AI Summary

Eligibility Confirmed for SAD and CVD Credits on Dealer Invoices: Conditions Apply for Manufacturing and CENVAT Reversal A user inquired about the eligibility to avail Special Additional Duty (SAD) and Countervailing Duty (CVD) credits on dealer invoices. A respondent confirmed that both credits can be availed, provided the goods are used in manufacturing finished goods or removed with an equivalent reversal of CENVAT credit. It was clarified that in the case of imports, SAD serves as a substitute for VAT and CVD.