https://www.taxtmi.com/caselaws?id=201319 Cenvat credit was treated as admissible where duty-paid inputs were actually used in the manufacture of dutiable final products, even though the bill of entry was only endorsed and not formally endorsed in favour of the assessee. The Court applied the principle that credit on duty-paid inputs cannot be denied on a mere technical objection when the record does not show that the original holder of the bill of entry had already taken the credit. On that basis, the Tribunal's allowance of the claim was found justified and the assessee's entitlement to credit was upheld. en-us Wed, 24 Nov 2010 00:00:00 +0530 Sat, 01 Jan 2011 13:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201319 Cenvat credit was treated as admissible where duty-paid inputs were actually used in the manufacture of dutiable final products, even though the bill of entry was only endorsed and not formally endorsed in favour of the assessee. The Court applied the principle that credit on duty-paid inputs cannot be denied on a mere technical objection when the record does not show that the original holder of the bill of entry had already taken the credit. On that basis, the Tribunal's allowance of the claim was found justified and the assessee's entitlement to credit was upheld. Case-Laws Central Excise Wed, 24 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201319