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

Cenvat credit on bill of entry copies allowed if Customs-certified copies prove duty-paid inputs and actual utilisation.
The operative position is that Cenvat credit requires inputs to be duty-paid and actually received and utilised in manufacture; procedural documentary requirements may be met by xerox copies certified by Customs when the original bill of entry is held by another beneficiary or is unavailable, but the original must be produced on demand and books must evidence receipt and utilisation.