Credit if education cess paid on custom duty

In case of indigenous goods vat will be applicable at prescribe rate, where in case of imported goods custom duty is applicable to avoid the outflow of Indian currency. To benefit indigenous manufacturer government introduce tax system as custom duty, which will be payable at the 4% and same is not eligible for cenvat credit. Only AED and SED are eligible for cenvat credit.

Dear Ravi,

Customs duties BCD, Cess's are not eligible to take Cenvat Credit benefit and CC Benefit available on duty paid CVD and SAD(ADI) only eligible.