https://www.taxtmi.com/caselaws?id=331148 CENVAT credit cannot be denied merely because the inputs were supported by endorsed Bills of Entry where the duty-paid nature of the goods, receipt in the factory, use in manufacture, and supporting invoices and challans are established. An endorsed Bill of Entry, accompanied by the importer's invoice and TR6 challan evidencing customs duty payment, was treated as sufficient when the substantive conditions for credit were undisputed. The omission of an express reference to endorsed Bills of Entry in Rule 9 of the CENVAT Credit Rules did not defeat entitlement where the underlying factual requirements were satisfied. en-us Fri, 01 Jan 2016 00:00:00 +0530 Sat, 13 Aug 2016 13:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331148 CENVAT credit cannot be denied merely because the inputs were supported by endorsed Bills of Entry where the duty-paid nature of the goods, receipt in the factory, use in manufacture, and supporting invoices and challans are established. An endorsed Bill of Entry, accompanied by the importer's invoice and TR6 challan evidencing customs duty payment, was treated as sufficient when the substantive conditions for credit were undisputed. The omission of an express reference to endorsed Bills of Entry in Rule 9 of the CENVAT Credit Rules did not defeat entitlement where the underlying factual requirements were satisfied. Case-Laws Central Excise Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331148