2018 (2) TMI 1727

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.... Shri S.J. Sahu, Assistant Commissioner (AR), for respondent ORDER: The issue involved in the present case is that whether the appellant is entitled for the cenvat credit in respect of the mobile cranes imported in the name of partner of the appellant's partnership firm when the Bill of Entry was endorsed by the partner in favour of the appellant firm. 2.Shri D.H. Nadkarni, learned cou....

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....ion charges to the partner in whose name the cranes were imported.  The appellant has not paid the value of the crane to the partner.  Therefore, credit cannot be taken by the appellant. 4.On careful consideration of the submissions made by both the sides, I find that though the crane was imported in the name of the partner, but the same was received and used by the partnership firm i....