https://www.taxtmi.com/caselaws?id=155553 The appellant, M/s. Arunshankar Match Industries, successfully appealed the denial of CENVAT credit on capital goods amounting to Rs. 1,68,206 due to the importer not being registered with excise authorities. The court ruled in favor of the appellant, emphasizing that the endorsed Bill of Entry and sales invoices constituted valid documents for claiming credit, regardless of the importer's registration status. The judgment clarified the eligibility criteria for CENVAT credit on capital goods, highlighting the importance of proper documentation in establishing the transfer of goods and discharge of customs duty liability. en-us Wed, 24 Jun 2009 00:00:00 +0530 Tue, 04 Jul 2017 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155553 The appellant, M/s. Arunshankar Match Industries, successfully appealed the denial of CENVAT credit on capital goods amounting to Rs. 1,68,206 due to the importer not being registered with excise authorities. The court ruled in favor of the appellant, emphasizing that the endorsed Bill of Entry and sales invoices constituted valid documents for claiming credit, regardless of the importer's registration status. The judgment clarified the eligibility criteria for CENVAT credit on capital goods, highlighting the importance of proper documentation in establishing the transfer of goods and discharge of customs duty liability. Case-Laws Central Excise Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155553