Cenvat


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Querist : Anonymous

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Querist : Anonymous (Querist)
20 November 2014 Hello ,

Our company is registered under central excise as dealer . we ae importing machines from China

Which duty we can " Pass on" to customer
Please let me know (BCD, CVD , Education cess , SAD )


Thank you in advance

Amit B (Expert)
21 November 2014 Cenvat Credit Rules 2004 - Rule 2(ij)

First stage dealer’ means a dealer, who purchases the goods directly from-
(i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or
(ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice

for practical purposes and based on the industry practice, a view was taken that an importer would be deemed to be a first stage dealer and can pass on the credit of CVD and SAD through an invoice.

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Querist : Anonymous

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Querist : Anonymous (Querist)
21 November 2014 Thank you Amit. If we pass on SAD 4 % to customer is it possible to claim 4% SAD to us once again??

Rupesh Jain (Expert)
22 November 2014 no you can not claim the duty when you pass to customers

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 November 2014 If you have any format of Cenvat Invoice can you please send it to me Sir ...

Rupesh Jain (Expert)
26 November 2014 you can get from share file under excise

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 November 2014 Dear Rupesh,

I didn't get share folder.

Kindly let me know if we don't want to pass on Sad 4% to customers what we need to on that column (reason as per customs act ----- ) pls let me know . So that company can claim that SAD 4% .


Thank you in advance


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