Courier bill of entry may support CENVAT credit when imported inputs are received and used in manufacture.

A courier bill of entry can serve as a valid document for CENVAT credit where the import and clearance scheme supports its use and the record shows that the inputs were actually received and used in the manufacture of dutiable final products. On that basis, xerox copies of courier bills of entry were accepted as sufficient for credit purposes, and the denial of CENVAT credit was found unsustainable. The cited precedents were applied to confirm that document form alone did not defeat credit when the substantive conditions were otherwise satisfied.

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Issues: Whether a courier bill of entry is a valid document for claiming CENVAT credit under Rule 9 of the CENVAT Credit Rules, 2004.

Analysis: The dispute concerned denial of CENVAT credit on the basis of xerox copies of courier bills of entry. The document was supported by the scheme governing courier imports and exports clearance, and the record showed that the imported inputs had in fact been received and used in manufacture of dutiable final products. The cited precedents were applied to hold that such a bill of entry could serve as a valid document for credit purposes.

Conclusion: The courier bill of entry was held to be a valid document for claiming CENVAT credit, and the denial of credit was unsustainable.

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