Cenvat Credit

[SHIVKUMAR SHARMA]

Dear Sir,

We have import Material by air & Prepared common bill of entry(Courier bill of Entry for Dutiable goods) for 8 importers.please give your Expert opinion whether we can take cenvat credit on xerox copy of bill of entry.Please give reference of Board circular/Notification/Case law if possible.

Thanks

AI Summary

Can Cenvat Credit Be Claimed with a Xerox Copy of Courier Bill of Entry? Rule 9(1)(d) Consulted An individual inquired about the eligibility to claim Cenvat credit using a xerox copy of a courier bill of entry for imported goods shared among multiple importers. Respondents suggested consulting Notification No. 27/2015-CE(NT) and Rule 9(1)(d) of the Cenvat Credit Rules. It was advised that if the original invoice is unavailable, a certified xerox copy from the Customs authority may suffice. However, another participant referenced Board Circular No. 31/2007, stating that a normal bill of entry is required for credit, and a common bill of entry does not qualify. The discussion highlighted the importance of having duty-paid inputs and their utilization in manufacturing dutiable final products.