https://www.taxtmi.com/caselaws?id=371389 Cenvat credit could not be denied merely because imported inputs were moved to the manufacturing unit through an internal transfer memo rather than a document expressly listed in Rule 9 of the Cenvat Credit Rules, 2004. The bill of entry evidenced duty payment, and the receipt and use of the goods in manufacture were undisputed. Where the underlying import document establishes duty-paid receipt of inputs, an internal transfer memo does not defeat credit. The assessee was therefore entitled to avail Cenvat credit on the bills of entry read with the transfer memo. en-us Thu, 04 Oct 2018 00:00:00 +0530 Mon, 03 Dec 2018 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371389 Cenvat credit could not be denied merely because imported inputs were moved to the manufacturing unit through an internal transfer memo rather than a document expressly listed in Rule 9 of the Cenvat Credit Rules, 2004. The bill of entry evidenced duty payment, and the receipt and use of the goods in manufacture were undisputed. Where the underlying import document establishes duty-paid receipt of inputs, an internal transfer memo does not defeat credit. The assessee was therefore entitled to avail Cenvat credit on the bills of entry read with the transfer memo. Case-Laws Central Excise Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371389