Difficulties in availing modvat credit on the basis of duplicate copy of EDI B/E – regarding - Customs - F. NO. EDI 36/98 CC/ACC

OFFICE OF THE COMMISSIONER OF CUSTOMS AIR CARGO COMPLEX, SAHAR, ANDHERI (E),MUMBAI - 400 099. F. NO. EDI 36/98 CC/ACC Date : 10.12.1998. PUBLIC NOTICE NO. 34/98 Sub: Difficulties in availing modvat credit on the basis of duplicate copy of EDI B/E regarding Attention of all Importers/CHA s and members of the trade is invited to the difficulties faced by importers in availing modvat credit under rule 57 G/57 T of Central Excise Rules Act in case of bills of entry assessed through EDI system due to absence of the following details in EDI bills of entry. 1. Seal of customs alongwith stamp and signature of the custom officers. 2. Certification by custom officers regarding receipt of the total custom duty indicating separately the total countervailing duty recovered from the party. The issue has been examined and it is clarified that duplicate copy of bill of entry is generated by the system only after completion of assessment and payment of duty. Duplicate copy of bill of entry signed by the CHA/Importer and countersigned by the Custom Appraiser with his name stamp is the proper document for availing the modvat credit as per rule 57 G/57 T. It is not possible to write consolidated amount of CVD on the bill of entry as it is not generated by the system. Central Excise officers should allow credit on the basis of duplicate copy of EDI bill of entry without insisting on separate modvat certificate. However, in case of doubt Central Excise officers can request this office to confirm the details from system. System has in built features to give a warning message if two different Central Excise formations send the request for checking details of countervailing duty paid on the same bill of entry. Request for verification of countervailing duty details collected in a bill of entry can be made to following officer: Assistant Commissioner of Customs, EDI, Sahar Air Cargo Complex, Andheri (E), Mumbai - 400 099. Fax:- 8221601 Sd/- (V. P. SINGH) COMMISSIONER OF CUSTOMS