https://www.taxtmi.com/forum/issue?id=111587 Whether a principal can avail CENVAT credit on duties paid on goods imported by a contractor under a bill of entry not in the principal's name is contested. One view advises that credit cannot be claimed from the contractor's invoice and the bill of entry cannot be endorsed in favour of the principal because Rule 9(1)(c) of the Cenvat Credit Rules, 2004 does not permit such endorsement; consequently, countervailing duty and special additional duty paid on import merge into the cost of the imported goods for the principal if the importer (contractor) is not eligible to avail credit. en-us Tue, 07 Mar 2017 09:51:06 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111587 Whether a principal can avail CENVAT credit on duties paid on goods imported by a contractor under a bill of entry not in the principal's name is contested. One view advises that credit cannot be claimed from the contractor's invoice and the bill of entry cannot be endorsed in favour of the principal because Rule 9(1)(c) of the Cenvat Credit Rules, 2004 does not permit such endorsement; consequently, countervailing duty and special additional duty paid on import merge into the cost of the imported goods for the principal if the importer (contractor) is not eligible to avail credit. Discussion-Forum Central Excise Tue, 07 Mar 2017 09:51:06 +0530 https://www.taxtmi.com/forum/issue?id=111587