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Central Excise - Highlights / Catch Notes

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CENVAT Credit - valid duty paying documents or not - Transfer ...

Central Excise

September 7, 2022

CENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - It is to be noted that the bill of entry is one of the approved documents in terms of Rule 9 (1)(c) of the Rules. The bill of entry being the basic document, the assessee was entitled to avail credit based upon the duty paid pursuant to the import effected which was established by producing bill of entry. - HC

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