https://www.taxtmi.com/caselaws?id=53350 Cenvat credit on capital goods remained available where an endorsed Bill of Entry was supported by the importer's declaration identifying the recipient manufacturing unit and countersigned by Customs. The separate annexure of that declaration, rather than its physical attachment on the Bill of Entry, did not invalidate the document when the prescribed Board circular requirements were otherwise met. Credit also could not be denied merely because the transfer involved part of a consignment, especially where duty payment and receipt of goods were not disputed and the documentary conditions were substantially complied with. en-us Fri, 18 Jun 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53350 Cenvat credit on capital goods remained available where an endorsed Bill of Entry was supported by the importer's declaration identifying the recipient manufacturing unit and countersigned by Customs. The separate annexure of that declaration, rather than its physical attachment on the Bill of Entry, did not invalidate the document when the prescribed Board circular requirements were otherwise met. Credit also could not be denied merely because the transfer involved part of a consignment, especially where duty payment and receipt of goods were not disputed and the documentary conditions were substantially complied with. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53350