Appeal granted for credit on capital goods despite initial denial based on improper documents.

The appeal was allowed, granting the appellant credit on capital goods despite initial denial based on improper documents. The appellant's credit claim was upheld as the duty payment on the goods was undisputed, even though the bill of entry was not in their name initially. The importer's declaration and invoice issuance in favor of the appellant supported the credit claim, leading to a successful appeal with consequential relief.

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The appellant appealed against the denial of credit on capital goods due to improper documents. The appellant took credit based on a bill of entry not endorsed in their name. However, the importer declared the goods were transferred to the appellant, and the invoice was issued in their favor. The appellant correctly took credit, as the duty paid on the goods was not disputed. The appeal was allowed with consequential relief.

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