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2018 (1) TMI 470 - AT - Central ExciseCENVAT credit of CVD - case of appellant is that since the duty paid goods were received in the factory for the intended purpose, Cenvat credit cannot be denied on the sole ground that the bill of entry does not reflect the name of the appellant as the consignee - Held that: - With regard to the maintainability of the bill of entry for the purpose of taking Cenvat credit, it is found that the said bill of entry does not mention the name of the appellant as the consignee. Thus, technically the appellant was not entitled to take Cenvat credit. However, on fulfilling the other conditions to demonstrate that the subject goods were suffered payment of duty, those were received in the factory for manufacture of the excisable goods, the proviso contained in Rule 9 was required to be invoked in judicious manner by original authority. Tthe goods covered under the bill of entry were received by the appellant in its factory for use in the intended purpose. Therefore, the Cenvat benefit in respect of CVD amount should be available to the appellant. Appeal allowed.
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