https://www.taxtmi.com/caselaws?id=379852 Cenvat credit was held admissible where imported inputs were received by the assessee on the basis of the importer's declaration, used in manufacture, and the finished goods were cleared on payment of duty. The only objection was that the Bills of Entry lacked customs endorsement, but the record, including goods receipt notes, delivery challans, lorry receipts and raw material accounts, supported actual receipt and consumption of the inputs. A cited public notice had also dispensed with the endorsement requirement. The denial of credit was therefore set aside because the substantive conditions for credit were satisfied. en-us Mon, 25 Mar 2019 00:00:00 +0530 Thu, 09 May 2019 06:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379852 Cenvat credit was held admissible where imported inputs were received by the assessee on the basis of the importer's declaration, used in manufacture, and the finished goods were cleared on payment of duty. The only objection was that the Bills of Entry lacked customs endorsement, but the record, including goods receipt notes, delivery challans, lorry receipts and raw material accounts, supported actual receipt and consumption of the inputs. A cited public notice had also dispensed with the endorsement requirement. The denial of credit was therefore set aside because the substantive conditions for credit were satisfied. Case-Laws Central Excise Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379852