IMPORT ADDL DUTY 4% APPLICABLE

[HITENDRA DAVE]

DEAR SIR

WHEN APLICABLE OF AED , SAD AND ELIGIBLE FOR CENVAT CREDIT

 

WITH REGARDS

HITENDRA DAVE

AI Summary

Clarification on CENVAT Credit: SAD on imports eligible if used in manufacturing; refund possible if sold as is. 100% credit on capital goods first year. A query was raised regarding the applicability of Additional Excise Duty (AED) and Special Additional Duty (SAD) and their eligibility for CENVAT credit. The response clarified that SAD is imposed on imported goods in place of VAT. If these goods are used in manufacturing, CENVAT credit is available. If sold as is, a refund can be sought from Customs after providing the TIN and buyer details. Additionally, 100% CENVAT credit on capital goods is permitted in the first year.