TMI Blog2016 (11) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No.56/95 prescribed the mechanism to solve such issues arising due to import by courier. Cenvat Credit is as goods as cash and allowing credit on simple photo copies can be misused. The original documents have their sanctity and it is not a case where there was no option available to the appellant. The CBEC had prescribed the method which was available to the appellant for availing the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .A/320-322/2012/SB/C-IV A/514-516/2012/SMB/C-IV dated 27/09/2012. It has been argued in the appeal that the consolidated bill of entry covering many items imported by various importers is filed by the courier and the same original bill of entry cannot be given to every importer. 3. The learned AR relies on the decision of the Tribunal in the case of Tata Precision Industries (India) Ltd., V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to file a separate bill of entry for making themselves eligible for Cenvat Credits. In addition to the above procedures, a specific clarification vide Circular No.31/07 dated 29/08/2007 for availment of Cenvat Credit in respect of courier bill of entry has been issued to the public, wherein it is clarified that: Para 2 clarifies that the board vide Circular No.56/95-Cus dated 30/05/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on any imported goods, as per clause (c) of Rule (9) of Cenvat Credit Rules, 2004 . 5. I find that the CBEC vide Circular No.56/95 prescribed the mechanism to solve such issues arising due to import by courier. Cenvat Credit is as goods as cash and allowing credit on simple photo copies can be misused. The original documents have their sanctity and it is not a case where there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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