Bill of entry

@ Kamal

You can take credit of CVD 3(1) AND CVD 3(5) being a manufacturer.

Being a trader you can only take credit of CVD 3(1) and claim a refund of CVD 3(5).

@ Kamal

Sorry I made a mistake in above "A Trader cannot claim the credit of CVD 3(1) and can claim the refund of CVD 3(5).

In every import, if the customs dept calculate the customs duty, you must pay for the releaseing of cargo. and you can take the cenvat credit of CVD part if you are a manufacturer paying the excise duty......