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    <title>Availment of cenvat of CVD</title>
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    <description>Trading dealers who import and resell goods cannot claim CENVAT credit of the additional duty of customs (CVD); the CVD paid at import is not creditable as excise and may be passed on to buyers in the sale price. Registered dealers must maintain required registration and file periodic returns, typically quarterly.</description>
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      <description>Trading dealers who import and resell goods cannot claim CENVAT credit of the additional duty of customs (CVD); the CVD paid at import is not creditable as excise and may be passed on to buyers in the sale price. Registered dealers must maintain required registration and file periodic returns, typically quarterly.</description>
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      <law>Central Excise</law>
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