2014 (10) TMI 122

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..... appellant is in appeal along with an application for stay against the impugned order wherein input/inputs credit have been denied to the appellant on the premise that Bills of Entry are not in their name. 2. Heard both sides. 3. After hearing both sides, I am of the view that the appeal itself can be disposed of at this stage. Therefore, after granting waiver of pre deposit I take up the appeal .....

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..... ellant is before me. 5. On perusal of the records, I find that it is not in dispute that lorry receipts and the Bills of Entry are having endorsements in the name of the appellant. Therefore, as per Rule 9 of the Cenvat Credit Rules, 2004 the appellant is entitled to take CENVAT Credit on inputs/capital goods. The lower authorities have not understood the said provisions in true spirit therefore, .....

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