Purchases of HSD aganist form CT-3, Central Excise

[ravindra kumar]

Dear Sir ,

We are one of the 100% EOU and procuring  goods duty free aganist form CT-3 (Indigenous)  & Procurement certificate (Imported) issued by the Superintendent -Customs & Central Excise , now we have received letter form our Range Central Excise office that they will not issue CT-3 for Procurement certificate of duty free HSD from Refinery (Panipat) as per notification no. 17/2004-CE(NT) dated 04.09.2004 & CBEC Circular no. 799/32/2004 dated 23.09.2004 and demanding duty aganist the previously procured duty free HSD aganist CT- 3 since 2004.

You are requested kindly guide us with suitable notification/ CIrcular enabling us to same  our duty and for further procurement of Duty free HSD.

Regards ,

Ravindra Kumar

Posts / Replies

[Mangesh Lokre]

In our view, you are requested to pay the duty and avail the cenvat Credit as Input and utilised the same toward the DTA clearance or claim for refund.

Also advisable to pay the duty along with the interest before issuance of SCN. If the SCN will be issued, then you are not entitled to avail the Cenvat Credit.