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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

CENVAT Credit - valid duty paying documents or not - Transfer ...


High Court Confirms Bill of Entry Valid for CENVAT Credit u/r 9(1)(c); Transfer Memos, Endorsements Questioned.

September 7, 2022

Case Laws     Central Excise     HC

CENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - It is to be noted that the bill of entry is one of the approved documents in terms of Rule 9 (1)(c) of the Rules. The bill of entry being the basic document, the assessee was entitled to avail credit based upon the duty paid pursuant to the import effected which was established by producing bill of entry. - HC

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