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2018 (2) TMI 1727 - CESTAT MUMBAICENVAT credit - mobile cranes imported in the name of partner of the appellant’s partnership firm when the Bill of Entry was endorsed by the partner in favor of the appellant firm - Held that: - though the crane was imported in the name of the partner, but the same was received and used by the partnership firm i.e. the appellant. The Bill of Entry was also endorsed by the importer (partner) in favor of the appellant - the payment is not the criteria for taking the cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.
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