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2023 (5) TMI 382 - AT - Central ExciseCENVAT Credit - duty paying documents - credit on the basis of ‘courier bill of entry’ for import of their inputs, spare parts, is valid or not - HELD THAT:- It is not in dispute that the appellant /assessee have imported spare parts, which are inputs used in the factory for production of excisable goods. The appellant have led sufficient evidence by way of purchase invoices, entry of the spare parts received through courier in the statutory records and utilization of the same. It is further found that under the similar disputes, this Tribunal have allowed the benefit of cenvat credit on the basis of photocopies of the bill of entries. The Board have also appreciated the difficulty in case of imports of inputs through courier in availing cenvat credit, and have given directions that the importer may request courier agency to file separate bill of entry instead of consolidated courier bill of entry, for many importers - Further, admittedly, under the Courier Import & Export Regulations, the filing of bill of entry is the work of Courier Agency. Accordingly, as per the procedures, the Courier Agency files consolidated bills of entry in respect of several import parcels, belonging to several importers. Accordingly, there is no malafide on the part of the appellant in taking cenvat credit on the basis of photocopy of the courier bill of entry. Appeal allowed.
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