Modvat claim in consolidated courier bill of entry

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Siddhi Nath Chaturvedi (Querist)

25 April 2015 We have recently faced Central Excise Audit and they have raised question for material Imported through courier and Cenvat credit taken on the same.

My question is, why we can not take Cenvat credit as we have all documents and copy of BL also, but its not of only us, 4+5 Importers name is there in BL ( We have imported through DHL Courier)

Please reply me what to do?? can we take this Cenvat or we have to pay amount??

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

25 April 2015 Mr. CHATURVEDI Ji,

Actually in case of courier imports, the courier agency filed the common b/e and made the payment of appropriate custom duty in a single challan. Then the consignments distribute to the respective customers Refer to CBEC circular NO. 31/2007 it is clarified that” if the importer wish to claim the cenvat, then he is advised to file the normal B/E as per the bill of entry (forms) regulations, 1976

Also refer to Reserve Bank Circular No. 27 DT.31.08.1999 wherein it is instructed that a xerox copy of B/E furnished by the courier is acceptable as evidence for import and authorised dealers may accept such xerox copy for releasing foreign exchange.

Although In case of imports through DHL COURIER, DHL offers the separate B/E with customs attestation in favor of consignee. You may insist for such separate B/E.

Please refer to the case law " THE COMMISSIONER OF CENTRAL EXCISE VERSUS MS.WESTERN MINISTIL LIMITED " in which it is stated that the cenvat credit on the endorsed bill of entry is admissible.

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