TMI Blog2016 (6) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of credit on the basis of Bill of Entry with endorsement by the proper officer of Customs. Later on, on 22.3.006 the requirement of endorsement of Proper Officer of Customs was done away. Therefore, in terms of Circular the importers’ endorsement was sufficient. In view of the above, the endorsements done by the importer become sufficient for the purpose of availement of credit on the strength ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically reads as follows: - We hereby authorize you to avail CENVAT Credit in respect of the goods covered in this Bill of Entry at your factory at the above address. These goods are directly delivered to your factory from docks for processing. The credit of duty on basis of such Bill of Entry was denied to the appellant on the grounds that the Bill of Entry was in the name of Princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter can be made on the reverse of triplicate copy of Bill of Entry/duplicate copy of the Bill of Entry generated on EDI system by the manufacturer/importer that consignments are being delivered to the unit (name of the unit) for availing credit and endorsed by the Proper Officer of Customs for enabling the manufacturing unit to avail credit. The requirement of endorsement by Proper Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the decision of Hon'ble High Court of Bombay in case of Marmagoa Steel Ltd. Vs. Union of India - 2005 (192) ELT 82 (Bom), wherein it has been held that it is not necessary that the document on which credit is to be taken should be in the name of person taking the credit. He particularly highlighted para 10 and 11 of the said judgment. He further informed that the said decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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