Dear Sir,
I come to know that we have involved in manufacturing process of compound in relation of trail production required sample import form outside the country . In this case we are paying Import duty allied CVD and Additional Duty 4% so as per current law regime . we can take cenvat of CVD and Additional duty on Sample Import. We would not involved any payment to Vendor.
Please provide your valuable suggestion in this regarding.
Regards
Arjun SAchdeva
CENVAT Credit Available on CVD and Extra Duties for Imported Samples, Even Without Vendor Payment A query was raised regarding the import of samples for trial production, specifically about paying import duty, Countervailing Duty (CVD), and an additional 4% duty. The inquirer sought clarification on whether CENVAT credit could be claimed for these duties on sample imports, noting that no payment would be made to the vendor. The response confirmed that CENVAT credit can indeed be availed for the CVD and additional duties paid on the imported samples. (AI Summary)