What is the procedure for avail cenvat credit if Original BOE misplaced

[Swapneswar muduli]

Dear Sir,

We have taken Cenvat Credit on photocopy of BOE and the Original BOE's are misplaced so is there any alternative for avail the Cenvat Credit if te Original BOE not get.

Regards

Swapneswar Muduli

AI Summary

Procedure for Availing Cenvat Credit with Misplaced BOE: Certified Copy, FIR, Affidavit Needed for Approval. A query was raised about availing Cenvat Credit when the original Bill of Entry (BOE) is misplaced. The suggested procedure involves applying for a certified copy from Customs, supported by a police FIR and an affidavit. The discretion lies with the Assistant or Deputy Commissioner to approve the request. Additionally, a Facility Notice issued by the Commissioner of Customs outlines the process for obtaining a duplicate BOE. This includes submitting specific documents, paying a fee, and potentially obtaining permission from the System Manager. The procedure aims to ensure uniformity and compliance in such cases.