https://www.taxtmi.com/caselaws?id=387807 A job worker may claim CENVAT credit on imported inputs received and used in manufacture even when the Bills of Entry stand in the principal manufacturer's name, if the duty-paid nature of the documents is undisputed and the principal has authorised the credit by declaration. The relevant rule requires prescribed documents for credit, but not that the claimant's name must appear on the document in every case. On these facts, the documentary requirement was treated as satisfied, and credit could not be denied solely because the Bills of Entry named the principal manufacturer. en-us Wed, 30 Oct 2019 00:00:00 +0530 Sat, 02 Nov 2019 11:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387807 A job worker may claim CENVAT credit on imported inputs received and used in manufacture even when the Bills of Entry stand in the principal manufacturer's name, if the duty-paid nature of the documents is undisputed and the principal has authorised the credit by declaration. The relevant rule requires prescribed documents for credit, but not that the claimant's name must appear on the document in every case. On these facts, the documentary requirement was treated as satisfied, and credit could not be denied solely because the Bills of Entry named the principal manufacturer. Case-Laws Central Excise Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387807