https://www.taxtmi.com/caselaws?id=330542 The Appellate Tribunal CESTAT NEW DELHI upheld the decision in favor of the respondents, allowing them to avail cenvat credit based on endorsed Bills of Entries. The Tribunal emphasized that the Bills of Entries were valid documents for claiming credit, even if endorsed in the name of a different entity. The Tribunal rejected the Revenue's objections, highlighting that as long as the goods were received, utilized, and duty paid on final products, minor deficiencies in documentation did not justify denying credit. The Tribunal referenced precedent decisions and Board Circulars to support its ruling, ultimately dismissing the Revenue's appeals. en-us Thu, 23 Jun 2016 00:00:00 +0530 Fri, 10 Feb 2017 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330542 The Appellate Tribunal CESTAT NEW DELHI upheld the decision in favor of the respondents, allowing them to avail cenvat credit based on endorsed Bills of Entries. The Tribunal emphasized that the Bills of Entries were valid documents for claiming credit, even if endorsed in the name of a different entity. The Tribunal rejected the Revenue's objections, highlighting that as long as the goods were received, utilized, and duty paid on final products, minor deficiencies in documentation did not justify denying credit. The Tribunal referenced precedent decisions and Board Circulars to support its ruling, ultimately dismissing the Revenue's appeals. Case-Laws Central Excise Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330542