https://www.taxtmi.com/caselaws?id=787186 A Bill of Entry remains a valid document for Cenvat credit where the imported inputs are duty-paid, actually received, and used in manufacture, even if the document was originally not in the recipient's name but was endorsed by the importer. Endorsement does not, by itself, negate the evidentiary value of the Bill of Entry under Rule 9 of the Cenvat Credit Rules, 2004. On that basis, credit was allowed and the demand and penalty were set aside. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787186 A Bill of Entry remains a valid document for Cenvat credit where the imported inputs are duty-paid, actually received, and used in manufacture, even if the document was originally not in the recipient's name but was endorsed by the importer. Endorsement does not, by itself, negate the evidentiary value of the Bill of Entry under Rule 9 of the Cenvat Credit Rules, 2004. On that basis, credit was allowed and the demand and penalty were set aside. Case-Laws Central Excise Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787186