2013 (2) TMI 518

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..... f the assessee - The goods were sent to assessee's factory, The Bills of Entry were endorsed in the names of the assessee - The assessee took the credit of CVD paid by them as Cenvat credit - Held that:- Assessee are entitled for credit of the duty paid by them. Though, in this case duty has been paid by the Bellary Unit, they have not taken credit which fact has been verified by the adjudicating .....

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..... n it was decided to send it to Salem unit of the applicant before us. The goods were sent to Applicant's factory, The Bills of Entry were endorsed in the names of the Applicant and the Applicant took the credit of CVD paid by them as Cenvat credit. Show Cause Notice was issued on the Applicant that the Applicants are not entitled to take Cenvat Credit on the strength of the endorsed Bills of Entry .....

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