TaxTMI 
TaxTMI 
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.
Import of spares by post parcel.
22 Oct 2012 
5 Replies 
5123 Views Asked by
Cenvat credit documentary compliance: credit depends on Rule 9 documents and customs appraiser certificate for post imports.
Availability of CENVAT credit for goods imported through foreign post depends on documents listed in Rule 9 of the Cenvat Credit Rules, 2004, notably invoices, bill of entry and a certificate issued by the customs appraiser for post imports. Judicial authority is divided: some tribunals have permitted credit on photocopies where originals were unobtainable, while other tribunals, high courts and the Supreme Court have required specified originals and denied credit on photocopies. To minimize risk, obtain the customs appraiser's certificate or the Rule 9 specified originals before claiming credit. (AI Summary)
Availability of CENVAT credit for goods imported through foreign post depends on documents listed in Rule 9 of the Cenvat Credit Rules, 2004, notably invoices, bill of entry and a certificate issued by the customs appraiser for post imports. Judicial authority is divided: some tribunals have permitted credit on photocopies where originals were unobtainable, while other tribunals, high courts and the Supreme Court have required specified originals and denied credit on photocopies. To minimize risk, obtain the customs appraiser's certificate or the Rule 9 specified originals before claiming credit. (AI Summary)