Credit of Customs Duty against Excise Duty Liability

This query is : Resolved 

15 June 2010

Dear All,

Please help.

Can one take credit of customs duty paid against Excise Duty Liability?

If yes ,please provide the relevant sections,case studies,circulars,notifications,etc.,if possible.


Kamal Aggarwal (Expert)
02 August 2010

Dear Rupesh

Credit of Basic Customs duty and Customs Education cesses is not permissible. However, credit of the Additional duties of Customs, levied in lieu of Excise duty and VAT can be availed, subject to usage of the imported goods and prescribed documentation.

You can refer Cenvat Credit Rules, 2004 for further clarification on this point.

02 August 2010

Dear Kamal Ji,
Thank you very much for the reply.
Its of immense use.


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