https://www.taxtmi.com/forum/issue?id=3179 Cenvat credit is admissible on goods imported through courier where the consignee can link the goods to a bill of entry bearing customs attestation or to an endorsed or separately issued BoE in the consignee's name. To ensure entitlement and avoid audit objections, consignees should seek a normal or separate BoE, retain attested or endorsed BoE copies and maintain documentary correlation between the imported goods and the BoE; failure to demonstrate this correlation may lead to audit queries or a show cause notice. en-us Fri, 15 Jul 2011 14:31:22 +0530 Thu, 23 Jan 2025 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3179 Cenvat credit is admissible on goods imported through courier where the consignee can link the goods to a bill of entry bearing customs attestation or to an endorsed or separately issued BoE in the consignee's name. To ensure entitlement and avoid audit objections, consignees should seek a normal or separate BoE, retain attested or endorsed BoE copies and maintain documentary correlation between the imported goods and the BoE; failure to demonstrate this correlation may lead to audit queries or a show cause notice. Discussion-Forum Central Excise Fri, 15 Jul 2011 14:31:22 +0530 https://www.taxtmi.com/forum/issue?id=3179