cenvat credit in case of import of goods

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if the seller imports goods on behalf of purchaser and the import duty charged on th bill is transfered to purchaser, can the purchaser treat the same as excise duty and ca he accordingly avail cenvat credit.

Replies (1)

NO 

 

the importer has to be registered under excise as dealer, then he can pass on only CVD to buyer.

SAD may be refundable to dealer if such sale is made by paying VAT in cash.

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