https://www.taxtmi.com/forum/issue?id=4841 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. en-us Mon, 22 Oct 2012 19:45:56 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4841 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. Discussion-Forum Central Excise Mon, 22 Oct 2012 19:45:56 +0530 https://www.taxtmi.com/forum/issue?id=4841