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 and SUN]

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.

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

Cenvat credit when Bill of Entry shows registered office but goods are received at works premises.
When a Bill of Entry lists the registered office while goods are physically received at the works, CENVAT credit is grounded on physical receipt and use in manufacturing rather than the BOE address; endorsements on the BOE have been relied upon but newer CENVAT rules do not treat such endorsements as determinative, and state sales tax booking where BOE and receipt addresses differ is a separate compliance issue.