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    <title>cenvat credit on dhl courier bill of entry-reg</title>
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    <description>Cenvat credit cannot be claimed on photocopies or consolidated courier delivery statements; a normal Bill of Entry filed under the Bill of Entry (Forms) Regulations, 1976 must be used to claim credit under clause (c) of Rule 9 of the CENVAT Credit Rules, 2004. An Authorised Courier may file a regular Bill of Entry or Shipping Bill on behalf of a consignee if authorised and compliant with the Courier Imports and Exports (Clearance) Regulations, 1998, including registration, bonds and required intimations.</description>
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      <description>Cenvat credit cannot be claimed on photocopies or consolidated courier delivery statements; a normal Bill of Entry filed under the Bill of Entry (Forms) Regulations, 1976 must be used to claim credit under clause (c) of Rule 9 of the CENVAT Credit Rules, 2004. An Authorised Courier may file a regular Bill of Entry or Shipping Bill on behalf of a consignee if authorised and compliant with the Courier Imports and Exports (Clearance) Regulations, 1998, including registration, bonds and required intimations.</description>
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