https://www.taxtmi.com/caselaws?id=47508 Credit of duty under Rule 57G of the Central Excise Rules, 1944 could not be denied merely because the bills of entry were not in the claimant's name or endorsed in its favour, where the claimant proved that the inputs were duty paid, received in the factory, and not already credited by the importer. The Court treated actual duty payment and receipt for use as inputs as the decisive requirements and held that, absent any statutory mandate for endorsement in the claimant's name, rejection on that ground alone was unjustified. Credit was therefore allowed in favour of the assessee and against the Revenue. en-us Wed, 06 Apr 2005 00:00:00 +0530 Fri, 10 May 2024 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47508 Credit of duty under Rule 57G of the Central Excise Rules, 1944 could not be denied merely because the bills of entry were not in the claimant's name or endorsed in its favour, where the claimant proved that the inputs were duty paid, received in the factory, and not already credited by the importer. The Court treated actual duty payment and receipt for use as inputs as the decisive requirements and held that, absent any statutory mandate for endorsement in the claimant's name, rejection on that ground alone was unjustified. Credit was therefore allowed in favour of the assessee and against the Revenue. Case-Laws Central Excise Wed, 06 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47508