CENVAT Credit Rules govern credit claims; customs endorsement of bills of entry for credit is dispensed with. Endorsement of Bills of Entry for availment of credit under prior MODVAT provisions is discontinued; CENVAT Credit Rules, 2004 govern the procedure and documents for claiming credit, and the practice of Customs officer endorsement on Bills of Entry for MODVAT/CENVAT purposes is dispensed with.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CENVAT Credit Rules govern credit claims; customs endorsement of bills of entry for credit is dispensed with.
Endorsement of Bills of Entry for availment of credit under prior MODVAT provisions is discontinued; CENVAT Credit Rules, 2004 govern the procedure and documents for claiming credit, and the practice of Customs officer endorsement on Bills of Entry for MODVAT/CENVAT purposes is dispensed with.
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