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2017 (2) TMI 486 - CESTAT, AHMEDABADCENVAT credit - denial on the ground that the Bill of entry was not in the name of the appellant - entire consignment had been transferred by the principal manufacture in favour of the appellant - Held that: - reliance placed in the case of Commissioner of Central Excise & Customs, Vadodara-II vs. Eupec-Welspun Pipe Coatings India Ltd [2009 (12) TMI 561 - GUJARAT HIGH COURT], where it was held that credit shall not be denied on the ground that the document does not contain all the particulars required to be contained under these Rules if the document gives details of payment of duty or Service Tax, Description of the Goods, Assessable Value, Name and Address of the factory of the receiver - the appellants are eligible to CENVAT credit on the CVD and Education cess paid in the said Bill of entry - appeal allowed - decided in favor of appellant.
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