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of <h1>Appeals Denied: Proper Procedure Required for Cenvat Credits on Courier Imports</h1> <h3>Mascot Global Pvt. Ltd. Versus Commissioner of Central Excise, Thane-I</h3> Mascot Global Pvt. Ltd. Versus Commissioner of Central Excise, Thane-I - TMI Issues:- Denial of credit availed on photo copies of the courier bill of entry.Analysis:1. The appellant, M/s.Mascot Global Pvt. Ltd., was issued a notice seeking to deny credit availed on photo copies of the courier bill of entry. Despite the absence of representation, the appellant submitted a written submission relying on a previous decision in their favor.2. The learned AR representing the respondent relied on the Tribunal's decisions in the cases of Tata Precision Industries (India) Ltd. and Niton Valve Industries Pvt. Ltd. He emphasized the requirement for a separate bill of entry for claiming Cenvat Credits in the case of courier imports, citing circulars and regulations issued by CBEC to address such procedures.3. The Tribunal examined the order-in-original, which detailed the procedures for importers to become eligible for Cenvat Credits in the case of courier imports. Circulars issued by CBEC prescribed guidelines for claiming Modvat (now Cenvat) credit, emphasizing the necessity of filing a normal bill of entry for such claims.4. The Tribunal noted that CBEC had provided mechanisms through circulars to address issues related to import by courier, highlighting the importance of original documents over photo copies to prevent misuse of Cenvat Credits. The decision in the case of Tata Precision Industries (India) Ltd. was deemed applicable to the current situation, leading to the dismissal of the appeals.5. Ultimately, the Tribunal dismissed the appeals, emphasizing the significance of following prescribed procedures for availing Cenvat Credits in cases of courier imports. The judgment was pronounced on 13/04/2016 by Mr. Raju, Member (Technical) of the Appellate Tribunal CESTAT MUMBAI.
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