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2017 (1) TMI 553 - HC - Service TaxCENVAT credit - Rule 9(2) of the CENVAT Credit Rules, 2004 - Whether bills of entry in the name of M/s Godfrey Phillips India Ltd. and not bearing the endorsement of proper office of Customs are valid documents under Rule 9 of the CENVAT Credit Rules, 2004 so as to entitle the respondent (a distinct manufacturer) to avail CENVAT Credit? - Held that: - there was no dispute about the duty paid nature of the capital goods and receipt of same by the assessee and used also for its own internal purposes. No violation of Rule 9 ibid has been recorded. Further, Rule 9(2) ibid provides exception that if the said document contains the details of duty or service tax payable, description of the goods or taxable service, name and address of the factory or warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, CENVAT credit may be allowed - appeal allowed - decided in favor of appellant.
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