https://www.taxtmi.com/caselaws?id=244462 Importer invoices are valid documents for taking CENVAT credit where Rule 9(1)(a) recognises an invoice issued by an importer, so credit could not be denied merely because the bills of entry stood in another entity's name or the originals were unavailable. The rules also did not prescribe a statutory time-limit for availing credit in the facts considered, so delay alone was not a ground to reject the claim. On both grounds, the denial of CENVAT credit was held unsustainable and the assessee's entitlement was upheld. en-us Wed, 10 Jul 2013 00:00:00 +0530 Thu, 27 Feb 2014 06:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244462 Importer invoices are valid documents for taking CENVAT credit where Rule 9(1)(a) recognises an invoice issued by an importer, so credit could not be denied merely because the bills of entry stood in another entity's name or the originals were unavailable. The rules also did not prescribe a statutory time-limit for availing credit in the facts considered, so delay alone was not a ground to reject the claim. On both grounds, the denial of CENVAT credit was held unsustainable and the assessee's entitlement was upheld. Case-Laws Central Excise Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244462