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.

AI Summary

CENVAT Credit Claim Valid Despite CHA's Address Error on Bill of Entry; Correction Letter Secured A query was raised regarding the availment of CENVAT credit due to an oversight where a customs house agent (CHA) listed the wrong factory address on a bill of entry, although the delivery was made to the correct factory. The CHA obtained a correction letter from Customs. Respondents advised that with the correct address confirmation and consignment note, CENVAT credit should be claimable without issue. They suggested notifying the Jurisdictional Commissioner or relevant Central Excise authorities as a precaution, although it is not mandatory.