https://www.taxtmi.com/caselaws?id=358360 CENVAT credit cannot be denied merely because the Bills of Entry were endorsed in favour of the assessee by the importer or principal manufacturer. The Tribunal treated the decisive factors as the duty-paid nature of the inputs, their actual receipt by the assessee, and their use in manufacturing final products. Where those facts were undisputed and no statutory bar under the CENVAT Credit Rules was shown, a purely technical objection to endorsement was held insufficient. Credit was therefore allowed in favour of the assessee. en-us Tue, 13 Feb 2018 00:00:00 +0530 Wed, 11 Apr 2018 08:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358360 CENVAT credit cannot be denied merely because the Bills of Entry were endorsed in favour of the assessee by the importer or principal manufacturer. The Tribunal treated the decisive factors as the duty-paid nature of the inputs, their actual receipt by the assessee, and their use in manufacturing final products. Where those facts were undisputed and no statutory bar under the CENVAT Credit Rules was shown, a purely technical objection to endorsement was held insufficient. Credit was therefore allowed in favour of the assessee. Case-Laws Central Excise Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358360