https://www.taxtmi.com/caselaws?id=212642 Credit on duty-paid inputs was admissible where the bill of entry stood in the assessee's name and the goods were actually received in the factory, even though there was no specific endorsement for the Bhopal unit; the missing endorsement was treated as a procedural irregularity, so denial of credit was set aside. Credit was also admissible for inputs sent directly to a job worker, because the goods moved under a job-work arrangement and constructive delivery was accepted; the departure from the prescribed route did not defeat substantive entitlement. The related penalty was annulled because the record showed substantial compliance and no dispute on receipt or end-use of the inputs. en-us Tue, 05 Jul 2011 00:00:00 +0530 Thu, 19 Apr 2012 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212642 Credit on duty-paid inputs was admissible where the bill of entry stood in the assessee's name and the goods were actually received in the factory, even though there was no specific endorsement for the Bhopal unit; the missing endorsement was treated as a procedural irregularity, so denial of credit was set aside. Credit was also admissible for inputs sent directly to a job worker, because the goods moved under a job-work arrangement and constructive delivery was accepted; the departure from the prescribed route did not defeat substantive entitlement. The related penalty was annulled because the record showed substantial compliance and no dispute on receipt or end-use of the inputs. Case-Laws Central Excise Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212642