2016 (11) TMI 998

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....tice seeking to deny credit  availed on photo copies of the courier bill of entry. 2.  Nobody appeared for the appellant. However, they submitted a written submission in the court.  In the said written submission, the appellant had relied on the decision in their own case vide order No.A/320-322/2012/SB/C-IV & A/514-516/2012/SMB/C-IV dated 27/09/2012. It has been argued in the appe....

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....find that the order-in-original in para 12 observes as follows: "12.  Proviso to Regulation 5 (3) of Courier bill of entry are regulated under the courier imports and exports (clearance) Regulations, 1988, which clearly defines the procedures for the cases where any importer importing goods through their Courier is required to file a separate bill of entry for making themselves eligible for ....

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....ions, 1976.  This will serve as the document for claim of Modvat.  In no case is the customs to issue separate certificates for this purpose.  Accordingly, it is clarified that whenever consignee intends to take Cenvat credit on imported goods, normal bill of entry may be filed. This bill of entry may be used by the importer for taking Cenvat credit on any imported goods, as per cla....