INPUT CREDIT

The Customs duty structure is Basic Customs duty + Social Welfare Surcharge +IGST .You can take credit of IGST and setoff.

When Excise was in effect you could claim CENVAT against CVD countervailing duty /additional duty of Cutsoms  and Special Additional Duty which was @ 4% if you go more in the past you clould claim CENVATE against Education Cess and H.S education cess which were @ 2% and 1% only against CVD countervailing duty /additional duty of Cutsoms (which were call education cess of excise ) but so far Basic Customs duty and Education cess and H S education cess of Customs are concerned you were not allowed to clian CENVAT against the same.

Hope this will cleare doubt.