https://www.taxtmi.com/caselaws?id=251988 The Tribunal allowed the appellant's appeal regarding the denial of input credit due to Bills of Entry not being in their name. Despite the Bills of Entry being in the name of their Head Office, endorsements in the appellant's name on both lorry receipts and Bills of Entry entitled them to CENVAT Credit as per Rule 9 of the Cenvat Credit Rules, 2004. The Tribunal found the lower authorities misinterpreted the law, leading to the erroneous denial of credit. Consequently, the impugned order was set aside, allowing the appellant to claim CENVAT Credit on the inputs/capital goods. en-us Mon, 18 Aug 2014 00:00:00 +0530 Tue, 07 Oct 2014 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251988 The Tribunal allowed the appellant's appeal regarding the denial of input credit due to Bills of Entry not being in their name. Despite the Bills of Entry being in the name of their Head Office, endorsements in the appellant's name on both lorry receipts and Bills of Entry entitled them to CENVAT Credit as per Rule 9 of the Cenvat Credit Rules, 2004. The Tribunal found the lower authorities misinterpreted the law, leading to the erroneous denial of credit. Consequently, the impugned order was set aside, allowing the appellant to claim CENVAT Credit on the inputs/capital goods. Case-Laws Central Excise Mon, 18 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251988