Claim of cenvat credit on duplicate bill of entry

[Guest]

We have import raw material August,2002 & January, 2003. At the time of material received at factory the bill of entry copy is misplaced, we have the xerox copy of bill of entry on which basis we take the cenvat credit. Now excise audit team denied the cenvat credit on the grounds of documents. Is there is any case laws on which ground we take the cenvat credit on attested bill of entry

[Surender Gupta]

Considering the facts given, the action of the audit team is illegal and unwarranted. Since it is decided in various case laws that Cenvat Credit can be availed on duplicate ducuments.

[Surender Gupta]

Yes there are various case laws which allow the credit of duty paid on the basis of duplicate bill or invoice or bill of entry. In SARUP TANNERIES LTD. v. CCE reported in 2004 (178) E.L.T. 814 (Tri. - Del.) it was held that Modvat credit rightly taken on duplicate copy of bill of entry on production of Certificate obtained from Asstt. Commissioner (Customs) regarding payment of basic duty as well as CVD

AI Summary

Cenvat credit on duplicate bill of entry permitted when attested duplicate and certification proving duty payment are produced. Credit may be recognised on the basis of a duplicate bill of entry where an attested duplicate and an official certificate establish payment of customs duties and the link between imported inputs and the assessee, addressing documentary deficiency and satisfying the transactional nexus required for Cenvat Credit.