Import of spares by post parcel.

[SANJEEV JADHAV]

Dear Sir, we have imported some spares by post parcel and we have received the same. Post office has given xerox of 'receipt to be signed by address' form, on which total duty was shown (Including all, BCD, ADDL. CESS ETC) and total duty is approximately 21000/-. I wish to take cenvat credit of the same. What document we required to get from post office for availing cenvat credit. Can we take cenvat credit on the xerox form received from post office. Please clarifiy, your kind co-operation in this regard is highly appreciated.

AI Summary

Debate on CENVAT credit eligibility for imported spares: Does Rule 9(1) allow photocopy receipts without customs certification? A discussion on the eligibility of availing CENVAT credit for imported spares received by post parcel centers on whether a photocopy of a receipt from the post office suffices. One participant suggests that a photocopy is acceptable, but others highlight that Rule 9(1) of the Cenvat Credit Rules requires a certificate from a customs appraiser. Citing various legal precedents, some argue that credits based on non-specified documents might be disallowed, potentially leading to disputes and litigation costs. However, a tribunal case supports the allowance of credit based on photocopies if efforts to obtain certified documents are evident.