https://www.taxtmi.com/caselaws?id=239980 Cenvat credit cannot be denied merely because a bill of entry was not endorsed in the manufacturer's favour where the consignee address matches the manufacturer and receipt of the goods is not disputed. Rule 9 of the Cenvat Credit Rules treats a bill of entry as a valid document for availing credit and does not require endorsement in the name of the claimant as an additional condition. On that basis, the appellant was found to have a prima facie case, and pre-deposit of the credit demand, interest and penalty was waived with stay of recovery pending disposal of the appeal. en-us Fri, 31 May 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239980 Cenvat credit cannot be denied merely because a bill of entry was not endorsed in the manufacturer's favour where the consignee address matches the manufacturer and receipt of the goods is not disputed. Rule 9 of the Cenvat Credit Rules treats a bill of entry as a valid document for availing credit and does not require endorsement in the name of the claimant as an additional condition. On that basis, the appellant was found to have a prima facie case, and pre-deposit of the credit demand, interest and penalty was waived with stay of recovery pending disposal of the appeal. Case-Laws Central Excise Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239980