https://www.taxtmi.com/caselaws?id=775065 CESTAT Ahmedabad dismissed Revenue's appeal regarding job-worker's entitlement to CENVAT credit. The appellant job-worker had availed credit based on bills of entry in the principal's name that contained declarations allowing the appellant to claim the credit. The tribunal relied on precedent from CGST vs Ravi Pharmaceuticals Private Limited, which established that bills of entry constitute duty-paying documents when endorsed in the job-worker's name for material usage. Since imported raw materials were supplied to the job-worker with proper declarations from the principal on the bills of entry, the CENVAT credit was rightfully allowed. The identical factual situation warranted the same legal outcome, confirming the job-worker's legitimate entitlement to the credit. en-us Tue, 01 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775065 CESTAT Ahmedabad dismissed Revenue's appeal regarding job-worker's entitlement to CENVAT credit. The appellant job-worker had availed credit based on bills of entry in the principal's name that contained declarations allowing the appellant to claim the credit. The tribunal relied on precedent from CGST vs Ravi Pharmaceuticals Private Limited, which established that bills of entry constitute duty-paying documents when endorsed in the job-worker's name for material usage. Since imported raw materials were supplied to the job-worker with proper declarations from the principal on the bills of entry, the CENVAT credit was rightfully allowed. The identical factual situation warranted the same legal outcome, confirming the job-worker's legitimate entitlement to the credit. Case-Laws Central Excise Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775065