TaxTMI 
TaxTMI 
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.
CENVAT CREDIT ON IMPORTED MATERIAL THRU COURIER.
18 Nov 2011 
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Courier Bill of Entry qualifies as a prescribed document enabling cenvat credit when filed in prescribed form and showing duty paid.
The Commissioner (Appeal) concluded that where a courier bill of entry is filed in the prescribed form, identifies the consignee and records duty payment, it functions as a bill of entry for purposes of Rule 9(c) of the Cenvat Credit Rules. Regulation 5(3) of the Courier Imports and Exports (Clearance) Regulations permits filing such forms by authorised couriers or with their concurrence by consignees, and Regulation 13(a) contemplates courier agency authorisation; together these provisions support treating a compliant courier bill of entry as the documentary basis for claiming cenvat credit on imported inputs or capital goods. (AI Summary)
The Commissioner (Appeal) concluded that where a courier bill of entry is filed in the prescribed form, identifies the consignee and records duty payment, it functions as a bill of entry for purposes of Rule 9(c) of the Cenvat Credit Rules. Regulation 5(3) of the Courier Imports and Exports (Clearance) Regulations permits filing such forms by authorised couriers or with their concurrence by consignees, and Regulation 13(a) contemplates courier agency authorisation; together these provisions support treating a compliant courier bill of entry as the documentary basis for claiming cenvat credit on imported inputs or capital goods. (AI Summary)