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2018 (8) TMI 1170

es, 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. - APPEAL No. E/4104/2010-EX[ .....

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capital goods and inputs along with duty paying documents. However, the Bill of Entry did not bear endorsement of proper office of Customs, whether the same are valid documents for taking Cenvat credit under Rule 9 of the Cenvat Credit Rules, 2004, so as to entitle the appellant to avail the Cenvat credit. 3. The appellant-assessee took Cenvat credit on imported capital goods, which were in the n .....

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le (1) shall be taken unless all the particulars as prescribed under the Central Excise rules, 2002 or the Service Tax Rules, 1944, as the case may be, are contained in the said document: Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service [assessable value, central excise or se .....

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