https://www.taxtmi.com/caselaws?id=246410 CENVAT credit was admissible where the duty-paid inputs were received in the assessee's factory, the importer endorsed the bill of entry in the assessee's favour, invoices were issued, and the goods were actually consumed in fabrication. A mere defect in the formal naming on the bill of entry did not justify denial when the essential evidentiary requirements of receipt and use were satisfied. On identical facts, the earlier view had treated the endorsed bill of entry and supporting declaration as sufficient for credit purposes, and denial solely for want of an original entry in the assessee's name was unsustainable. en-us Mon, 05 Mar 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246410 CENVAT credit was admissible where the duty-paid inputs were received in the assessee's factory, the importer endorsed the bill of entry in the assessee's favour, invoices were issued, and the goods were actually consumed in fabrication. A mere defect in the formal naming on the bill of entry did not justify denial when the essential evidentiary requirements of receipt and use were satisfied. On identical facts, the earlier view had treated the endorsed bill of entry and supporting declaration as sufficient for credit purposes, and denial solely for want of an original entry in the assessee's name was unsustainable. Case-Laws Central Excise Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246410