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2018 (4) TMI 471 - CESTAT BANGALORECENVAT credit - duty paying documents - appellant availed credit on inputs on the basis of Bill of Entry which were not addressed to the appellant - Held that: - the Division Bench of this Tribunal in the case of CCE, Bhopal Vs. SS Cropcare Ltd. [2016 (7) TMI 1140 - CESTAT NEW DELHI] has decided the identical issue and has held that the assessee is entitled to claim CENVAT credit on the basis of Bill of Entry which is endorsed in his favour by the importer / principal manufacturer so long there is no dispute with regard to duty paid character of inputs and received by the assessee and utilization of the same in the manufacture of the products. The impugned order denying the CENVAT credit only on the ground of endorsed Bill of Entry is not sustainable in law - appeal allowed - decide in favor of appellant.
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