Cenvat Credit Eligibility: Only Manufacturer-Issued Invoices Qualify as Duty-Paying Documents, Not Consignee-Endorsed Ones.

Cenvat credit - Duty paying documents - only upon the invoices being issued, the cenvat credit, on the strength of such documents could be availed by the manufacturer - documents endorsed by the consignee are not eligible for availing credit - HC .....

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