https://www.taxtmi.com/caselaws?id=126003 Duty-paid imported inputs received in the factory and used in manufacture cannot be disallowed for Cenvat credit merely because the bill of entry lacked Customs endorsement. The text treats the missing endorsement as a procedural lapse, not a substantive defect, because duty payment, receipt of inputs, and their use were all accepted. On that basis, denial of credit was unwarranted and penalty based on the same irregularity was not sustainable. en-us Tue, 10 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 12:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126003 Duty-paid imported inputs received in the factory and used in manufacture cannot be disallowed for Cenvat credit merely because the bill of entry lacked Customs endorsement. The text treats the missing endorsement as a procedural lapse, not a substantive defect, because duty payment, receipt of inputs, and their use were all accepted. On that basis, denial of credit was unwarranted and penalty based on the same irregularity was not sustainable. Case-Laws Central Excise Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126003