cenvat credit on dhl courier bill of entry-reg

[Ramakrishnan Seshadri]

Dear Sir,

We are receiving imported parts through dhl courier and they are clearing our consignment along with other consigments under single bill of entry on their own and deliver to us after collecting the duty amount and their charges.

They are issuing a consolidated statement in xerox showing the details of duty paid on behalf of us at the time of delivery.

Our question is whether we can claim cenvat credit based on the said document issued by dhl.

Thanks and Regards,

S.Ramakrishnan.

AI Summary

Cenvat credit eligibility requires production of a regular Bill of Entry; courier photocopies are insufficient for claims.
Cenvat credit cannot be claimed on photocopies or consolidated courier delivery statements; a normal Bill of Entry filed under the Bill of Entry (Forms) Regulations, 1976 must be used to claim credit under clause (c) of Rule 9 of the CENVAT Credit Rules, 2004. An Authorised Courier may file a regular Bill of Entry or Shipping Bill on behalf of a consignee if authorised and compliant with the Courier Imports and Exports (Clearance) Regulations, 1998, including registration, bonds and required intimations.