Assessee took credit of CVD/Special CVD paid on imported materials based on 'endorsed bill of entry' - Department denied credit on ground that endorsed bill of entry is not an eligible document under rule 9(1) - Assessee argued that bill of entry (even if endorsed) continues to be an eligible document under rule 9(1)(c) - HELD : There is no dispute about receipt of material and payment of duty thereon - Hence, credit taken based on endorsed bill of entry is valid, as endorsed bill of entry is also a valid document for availing credit- Suyash Chemicals [2016] 66 taxmann.com 241 (Mumbai - CESTAT)