https://www.taxtmi.com/caselaws?id=219447 The Tribunal ruled in favor of the appellant, allowing the appeal and approving the stay application. The judgment emphasized that the goods, although lacking endorsement by the port authority on the Bill of Entry, were undisputedly received at the appellant's factory and were eligible for Cenvat credit. The Tribunal highlighted the material nature of the goods over procedural documentation requirements, ultimately deciding that the appellant was entitled to Cenvat credit for the imported goods. en-us Thu, 03 May 2012 00:00:00 +0530 Mon, 10 Dec 2012 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219447 The Tribunal ruled in favor of the appellant, allowing the appeal and approving the stay application. The judgment emphasized that the goods, although lacking endorsement by the port authority on the Bill of Entry, were undisputedly received at the appellant's factory and were eligible for Cenvat credit. The Tribunal highlighted the material nature of the goods over procedural documentation requirements, ultimately deciding that the appellant was entitled to Cenvat credit for the imported goods. Case-Laws Central Excise Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219447