https://www.taxtmi.com/forum/issue?id=3572 The Commissioner (Appeal) concluded that where a courier bill of entry is filed in the prescribed form, identifies the consignee and records duty payment, it functions as a bill of entry for purposes of Rule 9(c) of the Cenvat Credit Rules. Regulation 5(3) of the Courier Imports and Exports (Clearance) Regulations permits filing such forms by authorised couriers or with their concurrence by consignees, and Regulation 13(a) contemplates courier agency authorisation; together these provisions support treating a compliant courier bill of entry as the documentary basis for claiming cenvat credit on imported inputs or capital goods. en-us Fri, 18 Nov 2011 15:42:32 +0530 Thu, 23 Jan 2025 15:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3572 The Commissioner (Appeal) concluded that where a courier bill of entry is filed in the prescribed form, identifies the consignee and records duty payment, it functions as a bill of entry for purposes of Rule 9(c) of the Cenvat Credit Rules. Regulation 5(3) of the Courier Imports and Exports (Clearance) Regulations permits filing such forms by authorised couriers or with their concurrence by consignees, and Regulation 13(a) contemplates courier agency authorisation; together these provisions support treating a compliant courier bill of entry as the documentary basis for claiming cenvat credit on imported inputs or capital goods. Discussion-Forum Central Excise Fri, 18 Nov 2011 15:42:32 +0530 https://www.taxtmi.com/forum/issue?id=3572