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CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE

Central Excise - Started By: - PRANAB PANDA - Dated:- 29-8-2016 Last Replied Date:- 31-8-2016 - Dear Sir We the manufacturer of Stainless Steel products are engaged in import of various inputs, raw materials and capital goods from abroad for manufacture of aforesaid products.We had availed Cenvat credit on additional duty (CVD and SAD) leviable under Section 3 of the Customs Tariff Act, 1975 on provisional Bill of Entries. On finalization of BOE, we had paid differential duty amount. We are in r .....

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ty on finalization of BOE is 16.12.2014 and original copy is lost. We are in receipt of Bill for Misc. Charges certified by AO Custom House on 26.07.2016 Can we avail the Cenvat credit on the basis of aforesaid documents as the one year already been passed from the date of issue of Bill of Misc. Charges (16.12.2014) and if yes, then guide us the for availing the Cenvat credit on the basis of aforesaid document. - Reply By KASTURI SETHI - The Reply = Sh.Panda Ji, Taking credit in such situation i .....

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intention is established. Giving intimation to the department will prove your bona fides. However, the following judgement of the Supreme Court can help you a lot. It has been relied upon by so many courts/CESTATs in a large number of cases. 2002 (142) E.L.T. 5 (S.C.) OSRAM SURYA (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE 2001 (138) E.L.T. 934 (Tri. - Chennai) = 2000 (5) TMI 900 - CEGAT, CHENNAI COMMISSIONER OF C. EX., CHENNAI-I Versus MANALI PETROCHEMICALS LTD. 2001 (133) E.L.T. 535 .....

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