https://www.taxtmi.com/caselaws?id=246669 The Tribunal allowed the appeal, granting the appellant the right to claim CENVAT credit on capital goods despite deficiencies in the endorsed Bill of Entry. The decision emphasized the importance of actual receipt and usage of goods in manufacturing processes over strict procedural requirements, citing precedents where evidence of goods utilization sufficed for credit entitlement. The ruling underscored the significance of factual evidence in determining credit eligibility, ultimately favoring the appellant in claiming CENVAT credit on the disputed capital goods. en-us Thu, 22 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246669 The Tribunal allowed the appeal, granting the appellant the right to claim CENVAT credit on capital goods despite deficiencies in the endorsed Bill of Entry. The decision emphasized the importance of actual receipt and usage of goods in manufacturing processes over strict procedural requirements, citing precedents where evidence of goods utilization sufficed for credit entitlement. The ruling underscored the significance of factual evidence in determining credit eligibility, ultimately favoring the appellant in claiming CENVAT credit on the disputed capital goods. Case-Laws Central Excise Thu, 22 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246669