Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1365 - AT - Central ExciseCENVAT credit - duty paying documents - whether the credit availed on the endorsed Bill of Entry in respect of the imported goods cleared from Customs and directly shifted to the appellant's factory was tenable or not? - Held that: - reliance placed in the case of Commissioner of Central Excise Bhopal Versus M/s. S.S. Cropcare Ltd. [2016 (7) TMI 1140 - CESTAT NEW DELHI], where it was held that The technical objection raised by the Revenue seems to be only one that Bill of entry was endorsed by the importer in favor of the assessee by the principal manufacturer and such endorsement cannot be accepted - credit allowed - appeal allowed - decided in favor of appellant.
|