Edi bill of entry not consigned to assessee.

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Dear All,

I am in a very confusing situation. We are supporting manufacturer of goods where as raw materials are imported by the Merchant exporter. As you know there is no option of puting both consignee and importer in EDI bill of entry. Only importer name can be mentioned in EDI bill of entry.

We have a toll conversion agreement with the merchant exporter where it is clearly mentioned that we would manufacture all the finished goods for merchant exporter and goods are directly delivered to us not to the merchant exporter.

Now the department says though the Bill of entry is not consigned to us so we can not avail the cenvat credit of the same whereas all the domestic raw material inovices are consigned to us and billed to the merchant exporter and we are availing credit without any problem.

Can you please let me know if you have any notification/circular or anything which justfies our opinioin to avail cenvat credit on EDI bill of entry.

Also let me know if you need any clarification.

Your quick reply would be solicited.

Thanks

Mahendra S Dhatarwal

Replies (1)

Cenvat credit will be available in case of high sea sales if Dealer is not registered with central excise. Cenvat credit can be taken on basis of endorsed bill of entry. If bill of entry indicates name of person who has purchased goods on high seas sale and has cleared goods from harbor, further endorsement or certificate from customs authorities is not necessary. Cenvat credit can be taken on such bill of entry. 


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