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Endorsement of Bill of entry

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..... Endorsement of Bill of entry
Query (Issue) Started By: - palaniappan thirukalathiappan Dated:- 12-2-2012 Last Reply Date:- 13-2-2012 Central Excise
Got 2 Replies
Central Excise
Dear Members, We have imported material and the Bill of Entry was generated in the name of Corporate office. Since we need the material at our different unit, we have endorsed the same bill of entry and full q .....

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..... uantity shifted to the other unit and availed cenvat credit. Please clarify, are we elgible for Cenvat credit?. Please provide if any circulars, case laws in favour of us. Besides, present status of CEX Circular no. 267/83/2008-CX-8 dtd.9/10/2009. Thanks in advance for your valuable replies. Srinivas Reply By Pradeep Khatri: The Reply: Current Cenvat Credit Rule, 2004 as amended time to time, .....

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..... do not support the endorsement of bill of entry but since the material has been used in manufacturing of finished goods then it should be allowed. Further, while filing of bill of entry, you can choose the appropriate branch code from IEC, in this way, you will get the appropriate code on the bill of entries, for your units where you need the imported goods. I could not find out the CEX Circular .....

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..... no. 267/83/2008-CX-8 dtd.9/10/2009. Please share it with me that what this circular is all about so that I could revert on this. Reply By Medreich Limited: The Reply: Endoresed bill of entry continues to be a bill of entry and therefore coninues as an eligible document in term of Rule 9(1)(c).Ref: Tribunl case of Maharaja International Ltd. Vs. CCE. Jaipur (1996 (7) TMI 238 - CEGAT, NEW DELHI) .....

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..... = 1996 (86) ELT 528 where in the Tribunal categorically held that an endorsed bill of entry did not cease to be a bill of entry. Ref; Department Ciruclar No. 179/13/96-CX dated 29/02/1996 Circular No refered in your query No. 267/83/2008-CX-8 dtd.9/10/2009 is a draft ciruclar not a final circlar.
Discussion Forum - Knowledge Sharing .....

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