Question regarding cenvat credit

Dear Frinend,

My Queary On Claiming Cenvat Credit. I Explain My Question By Way Of Giving Example.

Any First Stage Dealer Import 1000 Box  From out Side India and Paid Rs. 150 CVD And Rs. 40 Paid For Additional CVD.

And My Question Start Now

I Purchase 100 Box From This First Stage Dealer

But Dealer Pass On Wholl CVD And ADD CVD To Me On 100 Boxes

My Bill Anount 100*1per Box = 100+150(CVD)+40(Add CVD)=290

I Paid Total Amount To FirstStage Dealer 

Can I Claim Total CVD And Add CVD Amount ?

Because I Paid Wholl Amount To My First Stage Dealer.

 

Thank You In Advance

Replies (2)

Dealer can pass the duty by proposanate way of the assessable value. If they have purchase the 1000 quantity and paid of Rs. 150 cvd and 40 sad. At the time of sale of 100 quantity dealer can pass the cvd of rs. 15 and rs. 4 sad only.

Aditional duty is not elibile for credit.

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