Cenvat Credit against goods imported by courier

[Asked by Guest]

We have recently faced Central Excise Audit and they have raised question for material Imported through courier and Cenvat credit taken on the same.

My question is, why we can not take Cenvat credit as we have all documents and copy of BL also, but its not of only us, 4+5 Importers name is there in BL ( We have imported through UPS Courier)

Please reply me what to do?? can we take this Cenvat or we have to pay amount??

Thanks

AI Summary

Cenvat credit on courier imports permitted where bill of entry is endorsed or separately issued with customs attestation.
Cenvat credit is admissible on goods imported through courier where the consignee can link the goods to a bill of entry bearing customs attestation or to an endorsed or separately issued BoE in the consignee's name. To ensure entitlement and avoid audit objections, consignees should seek a normal or separate BoE, retain attested or endorsed BoE copies and maintain documentary correlation between the imported goods and the BoE; failure to demonstrate this correlation may lead to audit queries or a show cause notice.