https://www.taxtmi.com/caselaws?id=251844 Cenvat credit could not be denied merely because duty-paid imported inputs were supported by endorsed Bills of Entry, as the Bill of Entry was a recognised duty-paid document and the goods were shown to have been received and used. The demand also failed because the assessee had disclosed the transfers through bill-wise declarations, suppression was not established, and the notice was issued too late on the facts, making the claim time barred. Relief was therefore granted on both the credit and limitation issues. en-us Fri, 22 Aug 2014 00:00:00 +0530 Tue, 30 Sep 2014 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251844 Cenvat credit could not be denied merely because duty-paid imported inputs were supported by endorsed Bills of Entry, as the Bill of Entry was a recognised duty-paid document and the goods were shown to have been received and used. The demand also failed because the assessee had disclosed the transfers through bill-wise declarations, suppression was not established, and the notice was issued too late on the facts, making the claim time barred. Relief was therefore granted on both the credit and limitation issues. Case-Laws Central Excise Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251844