CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE

[PRANAB PANDA]

Dear Sir

We the manufacturer of Stainless Steel products are engaged in import of various inputs, raw materials and capital goods from abroad for manufacture of aforesaid products.We had availed Cenvat credit on additional duty (CVD and SAD) leviable under Section 3 of the Customs Tariff Act, 1975 on provisional Bill of Entries. On finalization of BOE, we had paid differential duty amount. We are in receipt of some certified/endorsed copies of Bill for Misc. Charges on account of “differential duty amount” paid for final assessment of Bill of Entries.

Our specific query is about the legal position for availing CENVAT Credit on certified copies of Bill for Misc. Charges by Administrative Officer of Customs House.

• For example, we availed the Cenvat Credit against Provisional BOE No 38000614 dated 16.12.2014 under proviso 3 to the Rule 4(1) of Cenvat Credit rules, 2004.
• Payment of differential duty on finalization of BOE is 16.12.2014 and original copy is lost.
• We are in receipt of “Bill for Misc. Charges” certified by AO Custom House on 26.07.2016

Can we avail the Cenvat credit on the basis of aforesaid documents as the one year already been passed from the date of issue of Bill of Misc. Charges (16.12.2014) and if yes, then guide us the for availing the Cenvat credit on the basis of aforesaid document.

 

AI Summary

Cenvat credit time limit challenged; certified customs bill may support credit if notified and unused pending litigation.
The core operative position is that eligibility to avail Cenvat credit on a certified customs "Bill for Misc. Charges" received after final assessment and after the one year period is contested: some practitioners endorse litigation to secure credit, while others uphold the one year rule to prevent misuse. A recommended procedural measure is to take the credit entry but refrain from utilization and immediately intimate the department to evidence bona fides and reduce exposure to interest or penalty while pursuing legal remedy.