https://www.taxtmi.com/caselaws?id=763156 Cenvat credit may be claimed on imported goods where the recipient holds an endorsed bill of entry showing receipt of duty-paid goods and establishes the duty incidence. The endorsed bill of entry was treated as a valid credit document under the applicable rules, and credit was not denied merely because the document stood endorsed in favour of the recipient. An importer's invoice containing the relevant duty particulars was also accepted as a valid supporting document. On these facts, the credit claim was upheld. en-us Thu, 12 Dec 2024 00:00:00 +0530 Fri, 13 Dec 2024 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763156 Cenvat credit may be claimed on imported goods where the recipient holds an endorsed bill of entry showing receipt of duty-paid goods and establishes the duty incidence. The endorsed bill of entry was treated as a valid credit document under the applicable rules, and credit was not denied merely because the document stood endorsed in favour of the recipient. An importer's invoice containing the relevant duty particulars was also accepted as a valid supporting document. On these facts, the credit claim was upheld. Case-Laws Central Excise Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763156