Bill of Entry and IEC

[Ajay Gupta]

When the customs make bill of entry they take the first address by default. In case, the bill of entry has the company name with the registered office address but the works address is different then what about the CENVAT the company wants to avail.

[Rahul Mandal]

You may make an endorsement on the reverse side of the Bill of Entry in favour of the works address where the imported materials are to be received. On the basis of self endorsement you can avail the Cenvat Credit on receipt of the said materials at factory.

[YAGAY andSUN]

New CENVAT credit Rules, do not recognise the endorsement of bill of entry.  But it is settled legal position that if the goods physicall received in the Factory premises but by mistake the address on the B/Es has been mentioned of Registered Office, even then, CENVAT credit will be allowed to the assessee since the material has been used in the manufacturing of finished goods.

[Guest]

What about sales tax. if we have BOE address different then actual receipt. Can we book purchase in the state where material received but address on BOE is different ? 

AI Summary

Address Discrepancy on Bill of Entry: Impact on CENVAT Credit and Sales Tax with Different Registered and Works Addresses A user raised a query about discrepancies in the address on the Bill of Entry (BOE) and its impact on availing CENVAT credit when the registered office address differs from the works address. One response suggested endorsing the BOE to reflect the works address to claim CENVAT credit. Another noted that despite new CENVAT rules not recognizing such endorsements, credit is allowed if goods are received at the factory. A further query was raised about the implications for sales tax when the BOE address differs from the actual receipt location.