https://www.taxtmi.com/caselaws?id=427323 HC upheld the assessee's entitlement to CENVAT credit on imported Manganese ore, holding that the Bill of Entry is a valid duty-paying document under Rule 9(1)(c) of the CENVAT Credit Rules, 2004. The court ruled that mere transfer of part of the imported, duty-paid goods to another unit of the same assessee through a transfer memo cannot justify denial of credit, since the basic document evidencing duty payment was produced. Distinguishing precedent cited by revenue, HC found no infirmity in the Tribunal's order and dismissed the revenue's appeal. en-us Fri, 02 Sep 2022 00:00:00 +0530 Thu, 04 Dec 2025 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427323 HC upheld the assessee's entitlement to CENVAT credit on imported Manganese ore, holding that the Bill of Entry is a valid duty-paying document under Rule 9(1)(c) of the CENVAT Credit Rules, 2004. The court ruled that mere transfer of part of the imported, duty-paid goods to another unit of the same assessee through a transfer memo cannot justify denial of credit, since the basic document evidencing duty payment was produced. Distinguishing precedent cited by revenue, HC found no infirmity in the Tribunal's order and dismissed the revenue's appeal. Case-Laws Central Excise Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427323