https://www.taxtmi.com/caselaws?id=2292 The appellate tribunal ruled in favor of the appellants, allowing them to avail CENVAT credit on duty paid in cash for imported inputs and rejecting the department's objection. The tribunal held that the appellants were entitled to the credit as per Notification No. 96/2004-Cus., emphasizing that the benefit of the notification could not be denied. Additionally, the tribunal found that the Bills of Entry constituted specified documents under Rule 9(1) of CCR 2004, allowing the appellants to claim CENVAT credit based on the certified entries. The tribunal set aside the department's order, granting relief to the appellants. en-us Wed, 01 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2292 The appellate tribunal ruled in favor of the appellants, allowing them to avail CENVAT credit on duty paid in cash for imported inputs and rejecting the department's objection. The tribunal held that the appellants were entitled to the credit as per Notification No. 96/2004-Cus., emphasizing that the benefit of the notification could not be denied. Additionally, the tribunal found that the Bills of Entry constituted specified documents under Rule 9(1) of CCR 2004, allowing the appellants to claim CENVAT credit based on the certified entries. The tribunal set aside the department's order, granting relief to the appellants. Case-Laws Central Excise Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2292