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    <title>2017 (1) TMI 553 - ALLAHABAD HIGH COURT</title>
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    <description>The appeal under Section 35-G of the Central Excise Act, 1944 was dismissed as the Tribunal found that the assessee had met the requirements of Rule 9(2) of the CENVAT Credit Rules, 2004 despite bills of entry being in the name of a different entity without proper customs endorsement. The Tribunal determined that as long as essential information and duty payment details were present, and the officer was satisfied with goods receipt and accounting, CENVAT credit could be allowed. Since factual findings favored the assessee, no legal issues arose, resulting in the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337473</link>
      <description>The appeal under Section 35-G of the Central Excise Act, 1944 was dismissed as the Tribunal found that the assessee had met the requirements of Rule 9(2) of the CENVAT Credit Rules, 2004 despite bills of entry being in the name of a different entity without proper customs endorsement. The Tribunal determined that as long as essential information and duty payment details were present, and the officer was satisfied with goods receipt and accounting, CENVAT credit could be allowed. Since factual findings favored the assessee, no legal issues arose, resulting in the dismissal of the appeal.</description>
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