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2018 (8) TMI 1170 - AT - Central ExciseCENVAT Credit - duty paying documents - the Bill of Entry did not bear endorsement of proper office of Customs - Rule 9 of the Cenvat Credit Rules, 2004 - Held that:- Under the Cenvat Credit Rules, 2004, there is no such requirement of endorsement on the Bill of Entry. Further, Bill of Entry is also a specified documents for taking Cenvat credit - the appellant has rightly taken Cenvat credit on the basis of endorsement on Bill of Entry in absence of endorsement by the proper office of Customs - credit allowed - appeal allowed - decided in favor of appellant.
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