Endorsement of Bill of entry

[palaniappan thirukalathiappan]

Dear Members,

We have imported material and the Bill of Entry was generated in the name of Corporate office. Since we need the material at our different unit, we have endorsed the same bill of entry and full quantity shifted to the other unit and  availed cenvat credit.

Please clarify, are we elgible for Cenvat credit?.  Please provide if any circulars, case laws in favour of us. Besides, present status of CEX Circular no. 267/83/2008-CX-8 dtd.9/10/2009.

 

Thanks in advance for your valuable replies.

 

Srinivas

 

AI Summary

Endorsed bill of entry remains eligible for Cenvat credit when imported goods are used in manufacture, subject to rules compliance.
An endorsed Bill of Entry continues to be an admissible Bill of Entry for Cenvat credit where imported goods are used in manufacture, though the Cenvat Credit Rules favour filing with the appropriate branch code to reflect the consuming unit; a referenced circular was a draft and not final.