Cenvat credit on courier imports cannot be denied solely for using a photocopy of the consolidated bill of entry.

Cenvat credit under the courier import procedure cannot be denied merely because the importer produced a photocopy of a consolidated bill of entry instead of the original. The Tribunal noted that the consignments were received through the courier route, cleared under a consolidated bill of entry filed by the courier agency, and the goods were admittedly received and used in the factory. Where the importer-consignee is identifiable and the imports are genuine, a photocopy does not by itself defeat credit. The Board circular relied on by Revenue did not justify denial of credit on these facts.

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Issues: Whether Cenvat credit could be denied solely because the appellant took credit on the basis of a photocopy of a consolidated bill of entry filed by the courier agency for multiple importers.

Analysis: The import consignments were received through the courier route and were cleared under a consolidated bill of entry filed by the courier company. The appellant did not possess the original bill of entry because the original remained with the courier agency, and the goods had admittedly been received and used in the factory. The Tribunal followed its earlier decisions holding that, in the special procedure governing courier imports, production of a photocopy cannot by itself defeat credit when the importer-consignee is otherwise identifiable and the imports are genuine. The Board circular relied upon by the Revenue did not justify denial of credit on these facts.

Conclusion: Cenvat credit could not be denied merely on the ground that the appellant produced a photocopy of the consolidated bill of entry instead of the original document. The issue was decided in favour of the assessee.

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