can availed credit on Triplicate copy for courier consigment

[Asked by Guest]

Dear All,

the above subject matter, please clarified with reference can we availed cenvat credit on triplicate copy of Bill of Entry.for courier consignment,

thanks and Regards,

PRADIP SIRSAT

AI Summary

Cenvat credit admissibility: treat the bill of entry copy as the qualifying document for claiming input credit.
The entitlement to Cenvat credit is tied to the Bill of Entry as the qualifying document; the Cenvat rules do not prescribe which physical copy (original, duplicate or triplicate) must be used to claim credit, so a triplicate bill of entry for courier consignments may be used, while practitioners note prevailing practice of claiming credit on duplicate importer or transporter copies and request authoritative references.