Cenvat credit allowed on composite import documents despite omission of assessee's name on the bill of entry.

Cenvat credit cannot be denied solely because the bill of entry is not in the assessee's name or omits every prescribed detail, where the goods were received by the assessee and the importer issued a declaration authorising credit, supported by Customs endorsement. Rule 9(2) of the Cenvat Credit Rules permits credit when the document contains the essential particulars of duty payment, description of goods, assessable value, and the receiver's name and address. The omission of the assessee's name was treated as a curable defect, and the bill of entry with the importer's declaration was accepted as a composite document evidencing entitlement to credit.

---

---

Issues: Whether Cenvat credit could be denied merely because the bill of entry was not in the assessee's name and did not contain every prescribed particular, where the goods were received by the assessee and the importer had issued a declaration authorising credit supported by Customs endorsement.

Analysis: The assessee received the imported goods, and the importers had directly supplied the material with a written declaration/certificate authorising the assessee to take credit. The Customs officer had also endorsed the document. Rule 9(2) of the Cenvat Credit Rules permits credit not to be denied merely because the document lacks all prescribed particulars, so long as it contains the essential details of duty payment, description of goods, assessable value, and the name and address of the receiver. The absence of the assessee's name on the bill of entry was treated as a curable omission, and the bill of entry together with the importer's declaration was regarded as a composite document evidencing entitlement to credit.

Conclusion: Cenvat credit was admissible and the denial was unsustainable. The appeal succeeded in favour of the assessee.

---