Endosement of Bill of entry for availing cenvat credit

[chaganti srinivas]

Can we endorse the Bill of entry on 1st unit if the BOE is on the address of 2nd unit for availing the Cenvat credit?. Material received at 1st unit only.

[Mukesh Kumar]

Yes, but u must have documentary evidence that the material has been received by unit 1.

AI Summary

CENVAT credit endorsement allowed where documentary evidence proves receipt at the claiming unit despite Bill of Entry address. Endorsement of the Bill of Entry in the name of the unit claiming CENVAT credit is permissible even if the Bill of Entry shows another unit's address, provided there is contemporaneous documentary evidence establishing that the material was received by the unit seeking the credit.