CENVAT CREDIT ON IMPORTED MATERIAL THRU COURIER.

[SANJEEV JADHAV]

We have imported one small part of capital goods by courier on payment of customs duty (Appox. mate duty is 20000/0). Courier agency have made consoliated one payment to customs including payment of other parties also. They have issued xerox copy of challan of consolidated payment to customs. Courier agency has not issued original Bill of entry nor original TR-6 Challan. How can we take cenvat credit in the said situation. 

AI Summary

Forum Discusses CENVAT Credit for Imported Goods via Courier; Highlights Need for Original Bill of Entry or TR-6 Challan. A discussion on a forum addresses the issue of availing CENVAT credit for capital goods imported through a courier service. The original query highlights the challenge of not having an original Bill of Entry or TR-6 Challan, as the courier agency provided only a consolidated payment challan. Responses suggest obtaining endorsements from the courier company and refer to relevant customs circulars, emphasizing that a normal Bill of Entry should be filed to claim credit. The discussion also includes references to legal precedents and regulations that clarify the eligibility of using a courier Bill of Entry for CENVAT credit.