ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 20.06.2025
CESTAT Chandigarh Upholds CENVAT Credit on Endorsed Bills of Entry
Background of the Case
The dispute arose from CENVAT credit claimed by Hero Cycles Ltd. on imported e-bikes and parts brought in by Hero Exports under FMC and DFCE Scrips. These goods were:
- Imported in CKD condition,
- Endorsed on the Bill of Entry to Hero Cycles, and
- Sent directly to their factory for job work and assembly.
The department rejected the CENVAT credit on the grounds that:
- Endorsed Bill of Entry is not a valid document under Rule 9 of CENVAT Credit Rules, 2004, and
- Hero Cycles was not listed as a supporting manufacturer in the respective export licenses under Notification No. 53/2003-Cus. and 90/2006-Cus.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chandigarh
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