https://www.taxtmi.com/caselaws?id=462810 CESTAT Ahmedabad dismissed the Revenue's appeal regarding Cenvat credit entitlement for a job-worker. The appellant job-worker availed Cenvat credit based on bills of entry in the principal's name that contained declarations allowing the job-worker to claim credit. The Tribunal held that since the appellant received and used the imported inputs in manufacturing excisable goods, and the bills of entry were endorsed in their name with proper declarations, the Cenvat credit was validly availed. The original adjudicating authority had ruled no credit was recoverable from the assessee for goods received under bills of entry with declarations, though warned proper procedures must be followed for future credit claims on imported materials. The impugned order was upheld. en-us Thu, 19 Sep 2024 00:00:00 +0530 Thu, 17 Jul 2025 18:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462810 CESTAT Ahmedabad dismissed the Revenue's appeal regarding Cenvat credit entitlement for a job-worker. The appellant job-worker availed Cenvat credit based on bills of entry in the principal's name that contained declarations allowing the job-worker to claim credit. The Tribunal held that since the appellant received and used the imported inputs in manufacturing excisable goods, and the bills of entry were endorsed in their name with proper declarations, the Cenvat credit was validly availed. The original adjudicating authority had ruled no credit was recoverable from the assessee for goods received under bills of entry with declarations, though warned proper procedures must be followed for future credit claims on imported materials. The impugned order was upheld. Case-Laws Central Excise Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462810