Is Bill of Entry check list eligible for CENVAT Credit?

Question

We have imported some assembly components from UK through AIR and we had paid all the applicable import duties. We have received the "BILL OF ENTRY CHECK LIST". Is it eligible for Cenvat credit?

Answer 1

As per Exise rules there is no required to take the cenvat credit against import any items from outside country, when we are paying custom duty that custom duty only adjusted aginst our due of payble Excise, if we are not geting the the duty drawbacks or advance Licences for export purposes.  

Answer 2

The Check list alone is not enough.  The Bill Of Entry issued by Customs Office is needed to take the Input Credit.  You could take the Credit of CVD, Addl Duty, CESS, SHCESS on Imports for your Input Credit.  The Computerised Bill of Entry will be given to you 2 copies, one for your Input Credit and the other for your Bankers.