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2018 (5) TMI 972 - CESTAT MUMBAICENVAT credit - duty paying invoices - endorsed Bill of Entry - whether the appellant is entitled for the cenvat credit on the strength of Bill of Entry which is in the name of the principal who imported the inputs, but the Bill of Entry was endorsed in favour of the appellant? Held that: - apart from the endorsement, the fact is not under dispute that the input on which credit was availed has been received in the factory of the appellant and used in the manufacture of final product. In case of job work on the imported inputs which is directly supplied from the port of import to the job worker, there cannot be any other procedure other than endorsement of Bill of Entry - It is also admitted that in some of the Bills of Entry, the endorsement was signed by the Customs authority. Credit cannot be denied - appeal allowed - decided in favor of appellant.
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