Cenvat credit on imported goods prior to registration

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We have imported certain goods during march 11 from foreign country for use in a construction project. The mateials were directly received at project site. We are not registered as dealer in Excise.  What is the formalities to pass on the duties to the end user?  Can we register as Dealer now and are we eligible for pass the CENVAT Credit on goods imported prior to registration?

Replies (1)

The Basic Customs Duty cannot be claimed as input by the the Manufacturer.

But if CVD [Countervailing Duty] (incl. E.Cess + SHEC) is also levied in your Bill of Entry, then the amount to the extent of CVD can be claimed as Cenvat Input.

 

Regards,

Devendra Kulkarni

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