Cenvat credit availment on import items

[SANTHANA KRISHNAN]

Sir,

By oversight our CHA had mentioned the address of our another factory in a bill of entry. However the delivery was made to the correct factory where the grin was made.  our CHA had managed to get a letter from the Customs for the correction of the address for this bill of entry. pl clarify whether we can avail cenvat credit - will there be any objections from the Excise? is there any  guidelines - court / tribunal judgements on this? pl respond

thanks

J Ramamurthy.

[Surender Gupta]

Once you have received a letter from the Custom officers regarding correct address supported by consignment note for actual receipt of goods at correct factory, there should not be any difficulty for availing cenvat credit on receipt of the material at factory.

[YAGAY and SUN]

Well, the Department cannot, deny the material fact that goods were received in the particular factory, therefore, CENVAT credit will be allowed.

Further, though it is not required, but for be on safer side, kindly provide an intimation in this regard to the Jurisdictional Commissioner/AC/DC/Superintendent of Central Excise.

AI Summary

Cenvat credit eligibility confirmed where customs correction and consignment evidence establish receipt at the correct factory; notify excise office.
Cenvat credit may be availed where Customs has issued a correction letter and consignment or delivery evidence confirms receipt at the correct factory; retain those documents and consider intimating the jurisdictional excise office to support the credit claim.