https://www.taxtmi.com/caselaws?id=368926 Cenvat credit on imported inputs could not be denied merely because an internal transfer memo was not among the documents listed in Rule 9 of the Cenvat Credit Rules, 2004. The imported manganese ore was supported by Bills of Entry showing duty payment, and there was no dispute that the goods were received in the factory and used in manufacture. In these circumstances, the Bill of Entry remained the relevant duty-paid document, and the absence of the transfer memo from the prescribed list did not justify rejection of credit. The claimed credit was therefore allowable. en-us Fri, 05 Oct 2018 00:00:00 +0530 Wed, 17 Oct 2018 07:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368926 Cenvat credit on imported inputs could not be denied merely because an internal transfer memo was not among the documents listed in Rule 9 of the Cenvat Credit Rules, 2004. The imported manganese ore was supported by Bills of Entry showing duty payment, and there was no dispute that the goods were received in the factory and used in manufacture. In these circumstances, the Bill of Entry remained the relevant duty-paid document, and the absence of the transfer memo from the prescribed list did not justify rejection of credit. The claimed credit was therefore allowable. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368926