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Cvd credit

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(Querist)
24 November 2012 Sir Ji

We are import a machine (Capital Goods)
CVD 100/-
SAD 80/-
so first i want to know when CVD & SAD credit in excise than credit amt CVD 50% & SAD 50%

or

Second i want to know when CVD & SAD credit in excise than credit amt CVD 50% & SAD 100%

which is right pls explain me
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CA Dileep Surya Kumar

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CA Dileep Surya Kumar (Expert)
24 November 2012 SAD covered under 3(5) of customs tarrif act hence 100% credit available in the year of receipt.

CVD -50&%

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