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2019 (5) TMI 580 - AT - Central ExciseCENVAT Credit - duty paying documents - it was alleged that since the Bill of Entries were in the name of M/s Castrol, the Appellant have wrongly availed the credit on the basis of invalid document in contravention of Rule 9 of the Cenvat Credit Rules - HELD THAT:- When the goods has reached the Appellant under the cover of declaration by M/s Castrol and there is no dispute about the non availment of credit by M/s Castrol as well as the use of inputs by the Appellant in manufacture of finished goods which is evident from the lorry receipts, goods receipt note, maintenance of raw material account in that case there is no reason to deny credit to the Appellant - it is also found from the Public Notice 34/2006 dated 24.05.2006 issued by the Commissioner, Customs, JNCH that the requirement of endorsement by the Customs officer on Bill of Entry has been dispensed with. The Appellant are eligible for CENVAT credit on impugned Bills of Entry - appeal allowed - decided in favor of appellant.
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