CESTAT allows Cenvat credit based on Bill of Entry, dismisses Revenue's appeal.

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the respondent, allowing them to claim Cenvat credit of Rs. 44,841 based on a certified copy of the Bill of Entry. The Revenue's appeal was dismissed as the Bill of Entry details pertained to the respondent, and the duty was paid on imported goods used in manufacturing final products.

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The Appellate Tribunal CESTAT NEW DELHI ruled that the respondent is entitled to avail Cenvat credit of Rs. 44,841 based on a certified copy of Bill of Entry. The Revenue's appeal was rejected as all particulars in the Bill of Entry related to the respondent, and duty was paid on imported goods or used in manufacturing final products.

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