2018 (5) TMI 972

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..... : - apart from the endorsement, the fact is not under dispute that the input on which credit was availed has been received in the factory of the appellant and used in the manufacture of final product. In case of job work on the imported inputs which is directly supplied from the port of import to the job worker, there cannot be any other procedure other than endorsement of Bill of Entry - It is al .....

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..... envat credit by the appellant was given along with the material by the principal to the appellant. The appellant has availed the cenvat credit on such endorsed Bill of Entry. The endorsement is also signed by the Customs authority in some of the Bills of Entry. The case of the department is that the endorsed Bill of Entry is not the valid document. The Bill of Entry is not in the name of the appel .....

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..... g on behalf of the Revenue, reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. The only dispute to be resolved is whether the appellant is entitled for the cenvat credit on the strength of Bill of Entry which is in the name of the principal who imported the inputs, but the Bill of Entry was endorsed in fav .....

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