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 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.