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2013 (11) TMI 1018 - AT - Central ExciseDuty paying documents - Availability of cenvat credit – Bills of Entry not in the name of manufacturer – Bills in the name of the person who sold the goods and endorsed the bill – Held that:- Following Vimal Enterprises Vs. Union of India [2005 (7) TMI 111 - HIGH COURT OF GUJARAT AT AHMEDABAD] and Marmagoa Steel Ltd., Vs. Union of India [2005 (4) TMI 89 - HIGH COURT OF JUDICATURE AT BOMBAY] - Rule 57G of the Central Excise Rules, 1944 did not require that Bill of entry should be in the name of the person claiming credit of duty and there was no provision regarding endorsement of the Bill of entry, Modvat Credit on the basis of such bill of entry cannot be denied – Decided against Revenue.
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