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Issues: Whether Cenvat credit could be availed on imported inputs covered by a bill of entry standing in the name of the principal, where the goods were received and used by the job worker and the bill of entry was endorsed for the job worker's benefit.
Analysis: The credit dispute turned on Rule 9 of the Cenvat Credit Rules, 2004. The material facts found were that the inputs were actually received by the manufacturer, duly accounted for, and used in the manufacture of excisable final products. The bill of entry was treated as a duty-paying document, and the endorsement together with the declaration was regarded as part of the same transaction. The reasoning was supported by earlier decisions holding that credit cannot be denied merely because the document is not formally in the assessee's name when duty payment, receipt of goods, and user in manufacture are established. The procedural objection based on the form of the document was held insufficient to defeat substantive entitlement.
Conclusion: Cenvat credit was admissible to the assessee, and the revenue's challenge failed.
Ratio Decidendi: When receipt and use of duty-paid inputs are established, Cenvat credit cannot be denied merely on a procedural defect in the bill of entry if the endorsed document and declaration together substantiate the claim.
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