CENVAT credit for job-workers on endorsed bill of entry inputs was upheld where finished goods were duty-paid.

A job-worker receiving imported inputs by endorsement of the bill of entry and clearing the finished excisable goods on payment of duty was treated as eligible for CENVAT credit under the CENVAT Credit Rules, 2004. The analysis turned on the factual position that the inputs were received in that manner and the finished goods were duty-paid on clearance, and on those facts the credit was considered admissible. No interference was found necessary with the order granting credit, and the departmental challenge failed.

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Issues: Whether a job-worker who received imported inputs by endorsement of the bill of entry and cleared the finished excisable goods on payment of duty was entitled to CENVAT credit under the CENVAT Credit Rules, 2004.

Analysis: The inputs were received by the assessee as a job-worker after endorsement of the bill of entry, and the finished goods were cleared on payment of duty. On these facts, the credit claimed was held to be admissible under the CENVAT Credit Rules, 2004. No reason was found to interfere with the order granting credit.

Conclusion: The assessee was held entitled to the CENVAT credit and the departmental appeal failed.

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