https://www.taxtmi.com/caselaws?id=244893 Cenvat credit on imported inputs was held admissible to the transferee unit despite the bills of entry remaining in the transferor's name and not being endorsed. The only objection was the absence of endorsement, but the circular relied on by Revenue operated as a safeguard against double credit and did not impose an absolute bar or make endorsement mandatory in every case. As there was no evidence that the goods failed to reach the factory, were diverted, were unused in manufacture, or had generated double credit, denial of credit was not justified. en-us Tue, 21 May 2013 00:00:00 +0530 Wed, 12 Mar 2014 07:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244893 Cenvat credit on imported inputs was held admissible to the transferee unit despite the bills of entry remaining in the transferor's name and not being endorsed. The only objection was the absence of endorsement, but the circular relied on by Revenue operated as a safeguard against double credit and did not impose an absolute bar or make endorsement mandatory in every case. As there was no evidence that the goods failed to reach the factory, were diverted, were unused in manufacture, or had generated double credit, denial of credit was not justified. Case-Laws Central Excise Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244893