https://www.taxtmi.com/caselaws?id=124204 Cenvat credit on imported inputs was held admissible only where the consignments were supported by bills of entry in the claimant's name, as those documents constituted valid duty-paying evidence subject to verification that the goods matched the notice. For the remaining consignments, the claim based on high sea sale failed because the appellant did not establish the transaction and the bills of entry were not in its name; credit was therefore disallowed. The penalty was found unwarranted on the facts and was set aside. en-us Wed, 30 May 2007 00:00:00 +0530 Wed, 26 Sep 2012 16:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124204 Cenvat credit on imported inputs was held admissible only where the consignments were supported by bills of entry in the claimant's name, as those documents constituted valid duty-paying evidence subject to verification that the goods matched the notice. For the remaining consignments, the claim based on high sea sale failed because the appellant did not establish the transaction and the bills of entry were not in its name; credit was therefore disallowed. The penalty was found unwarranted on the facts and was set aside. Case-Laws Central Excise Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124204