https://www.taxtmi.com/caselaws?id=77312 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. en-us Wed, 06 Aug 2008 00:00:00 +0530 Wed, 01 May 2013 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77312 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. Case-Laws Service Tax Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77312