https://www.taxtmi.com/caselaws?id=462810 Cenvat credit on imported inputs was held admissible where the goods were actually received, accounted for, and used in the manufacture of excisable final products. Rule 9 of the Cenvat Credit Rules, 2004 was applied to treat the bill of entry as a duty-paying document, and the endorsement with the declaration was accepted as supporting the same transaction. A mere procedural defect in the bill of entry, including that it stood in the principal's name, was insufficient to deny credit when duty payment, receipt, and use in manufacture were established. The revenue's challenge therefore failed. en-us Thu, 19 Sep 2024 00:00:00 +0530 Thu, 17 Jul 2025 18:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462810 Cenvat credit on imported inputs was held admissible where the goods were actually received, accounted for, and used in the manufacture of excisable final products. Rule 9 of the Cenvat Credit Rules, 2004 was applied to treat the bill of entry as a duty-paying document, and the endorsement with the declaration was accepted as supporting the same transaction. A mere procedural defect in the bill of entry, including that it stood in the principal's name, was insufficient to deny credit when duty payment, receipt, and use in manufacture were established. The revenue's challenge therefore failed. Case-Laws Central Excise Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462810