Education & higher education on imported goods

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This query is : Resolved

Rajeev (Querist)

30 July 2012 Dear Sir,

I am a manufacturers of auto part and i am a importers of Raw material like CBN , Bonding material. i received a of bill of entry on which no education cess & H.ed cess on cvd has been charged.

Kindly tell me how i can avail cencat credit in central excise.

RENGARAJ R.K

RENGARAJ R.K (Expert)

31 July 2012 The following type of heads are eligible for cenvat credit i.e Bill of entry (specific heads)and central excise inputs. Please go through the list.

(a) Duty of excise specified in the First Schedule to Central Excise
Tariff Act, 1985, leviable under Central Excise Act, 1944;
(b) Duty of excise specified in the second schedule to Central
Excise Tariff Act, 1985, leviable under Central Excise Act,
1944;
(c) Additional duty of excise leviable under Section 3 of the
Additional Duties of Excise (Textiles and Textile Articles) Act,
1978;
(d) Additional duty of excise leviable under Section 3 of the
Additional Duties of Excise (Goods of Special Importance) Act,
1957;
(e) National calamity contingent duty leviable under Section 136 of
the Finance Act, 2001;
(f) Education cess (EC) on excisable goods leviable under Section
91 read with Section 93 of the Finance (No. 2) Act, 2004;
(g) Secondary higher education cess (SHEC) on excisable goods
leviable under Section 136 read with Section 138 of the
Finance Act, 2007;
(h) Additional duty leviable under section 3 of the Customs Tariff
Act, equivalent to the duty of excise specified under Clauses
(a) to (g) above;
(i) Additional duty of excise leviable under Section 3(5) of the
Customs Tariff Act;

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