Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 185 - CESTAT, MUMBAIEntitlement of Cenvat credit of duty paid on provisionally assessed Bill of Entry - Rule 9 of the Cenvat Credit Rules, prescribes the documents on which the credit could be taken by the manufacturer. Rule 9(1) 'C' stating 'Bill of Entry' does not state that Bill of Entry should be finally assessed. Goods cannot be cleared from the Customs unless the Bill of Entry is assessed. Therefore, the entry at Rule 9(1) 'C' will include the Bill of Entry either provisionally assessed or finally assessed. - Decided in favor of assessee
|