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    <title>Can i pass on CVD for Spares imported by Courier</title>
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    <description>Amendment to the CENVAT Credit Rules allows recognition of an Authorized Courier&#039;s Courier Bill of Entry for claiming CENVAT credit. Credit may be claimed even where the original Bill of Entry is retained by another party if a Customs certified zerox copy confirms duty payment. Credit is conditional on actual payment of duty and utilisation of the imported goods in or in relation to the manufacture of dutiable final products; mere attestation of copies is inadequate without a proper Customs certificate.</description>
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      <description>Amendment to the CENVAT Credit Rules allows recognition of an Authorized Courier&#039;s Courier Bill of Entry for claiming CENVAT credit. Credit may be claimed even where the original Bill of Entry is retained by another party if a Customs certified zerox copy confirms duty payment. Credit is conditional on actual payment of duty and utilisation of the imported goods in or in relation to the manufacture of dutiable final products; mere attestation of copies is inadequate without a proper Customs certificate.</description>
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