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Issues: Whether a courier bill of entry is a valid document for claiming CENVAT credit under Rule 9 of the CENVAT Credit Rules, 2004.
Analysis: The imported inputs were received and used in manufacture, and the dispute turned on whether credit could be denied merely because the bill of entry was issued in the name of the courier company. The cited decisions were followed, and the courier bill of entry was treated as a permissible document for availing credit.
Conclusion: The courier bill of entry is a valid document for claiming CENVAT credit under Rule 9 of the CENVAT Credit Rules, 2004, and the denial of credit was unsustainable.
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