Bill of Entry

It is well decided through various CESTAT case that if bill of entry is in name of head office, cenvat credit will be available but the main thing is that the input or capital goods should be used in manufactuing unit, where the cenvat credit will be utilized. If you reqire reference cases, kindly let us know??? Regards Ajay Garg

for safe side you write endorsement on the back of bill of entry to this effect.

In terms of Circular No.179/13/96-CX dated 29-2-1996 (F.No.267/40/96-CX-8), credit can be taken even where the Bill of Entry is in the name of Regd Office. The entire consignment covered by the Bill of Entry should be recd in the factory in original packed condition; the Bill of Entry should be duly endorsed by the Regd Office/Head Office. Similar clarification vide Circular No. 211/45/96-CX dt.14-5-1996 (F.No.267/40/96-CX.8) is given in the case of goods procured in domestic market. You may please refer to the above circulars to ensure that you comply with all the conditions specified therein. - Vishvesh

Yes u can get the credit subject to the goods to used at the unit and endorsement in bill of entry for sending the goods to our works Regds Ramesh Kothari

Please see Circular No.179/13/96-CX dated 29.02.1996 and Public Notice No-16/2006 dated 22.03.2006 reported at 2006 (196)ELT T4.Yes u can get the credit subject to the goods to used at the unit and endorsement in bill of entry for sending the goods to our works