https://www.taxtmi.com/caselaws?id=209557 The court held that the respondent, who took over a business unit, was entitled to claim input credit on inputs procured against invoices in the name of the predecessor but duly endorsed in their favor. The judge emphasized that credit can be taken on duty paid inputs received in the factory, and the lack of consignee details on invoices does not negate this right if receipt and duty payment are not in question. Therefore, the court upheld the respondent's claim to input credit, rejecting the Revenue's appeal. en-us Thu, 09 Dec 2010 00:00:00 +0530 Mon, 15 Jul 2013 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209557 The court held that the respondent, who took over a business unit, was entitled to claim input credit on inputs procured against invoices in the name of the predecessor but duly endorsed in their favor. The judge emphasized that credit can be taken on duty paid inputs received in the factory, and the lack of consignee details on invoices does not negate this right if receipt and duty payment are not in question. Therefore, the court upheld the respondent's claim to input credit, rejecting the Revenue's appeal. Case-Laws Central Excise Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209557