https://www.taxtmi.com/caselaws?id=155735 CENVAT credit should not be denied on a purely technical defect in the import document where the capital goods were duty paid, received in the manufacturer's factory, and used for installation of the plant. The documentary record, including the bill of entry, bill of lading, and letter of intent, showed the goods were meant for the appellant, and the governing rules did not require endorsement of the bill of entry as an essential condition. Where no other person had taken the credit, substantive entitlement prevailed over the missing endorsement. en-us Fri, 11 Jun 2010 00:00:00 +0530 Mon, 08 May 2017 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155735 CENVAT credit should not be denied on a purely technical defect in the import document where the capital goods were duty paid, received in the manufacturer's factory, and used for installation of the plant. The documentary record, including the bill of entry, bill of lading, and letter of intent, showed the goods were meant for the appellant, and the governing rules did not require endorsement of the bill of entry as an essential condition. Where no other person had taken the credit, substantive entitlement prevailed over the missing endorsement. Case-Laws Central Excise Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155735