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Central Excise - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Cenvat credit - Bill of Entry in the name of the supplier of the ...


Appellant granted Cenvat credit for manufacturing goods despite Bill of Entry in supplier's name due to favorable declaration.

July 31, 2021

Case Laws     Central Excise     AT

Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the manufacture of goods on the job work basis - appellant is entitled for Cenvat credit on the strength of Bill of Entry even though the same is in the name of Principal but with a declaration in favour of the appellant. - AT

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