Can ACD on imported goods be passed on consumers through cenvatable invoices?

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This query is : Resolved

Ajay Singhania (Querist)

20 November 2007 I have a query regarding ACD. After issuance of customs notification no. 102/2007 dated 14/09/07, Can additional custom duty on imported goods be passed on the consumers through cenvatable invoices.? Here in the market, there is rumour that w.e.f 14/09/07, Importer can not pass on ACD through Cenvatable invoices. Is it correct?? Please reply my query...

Rajesh Kumar

Rajesh Kumar (Expert)

11 February 2009 Earlier cenvat was passed on by endorsement on the bill of entry. Later even invoice of the importer was accepted. Now the view of the department is that importer should register himself as Central Excise dealer, and then only they can pass the credit.
However these are procedural issues. On legality, Additional custom duty (CVD), Speacial additional duty (SAD) and education cess can be passed upon.

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