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<h1>Appellate Tribunal allows Modvat credit on Bills of Entry</h1> <h3>GOYAL TIN WORKS (P) LTD. Versus COMMISSIONER OF C. EX., KANPUR</h3> GOYAL TIN WORKS (P) LTD. Versus COMMISSIONER OF C. EX., KANPUR - 2002 (144) E.L.T. 337 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit on endorsed Bills of Entry and restructured Bills of Entry. The appeal was allowed in favor of the assessee.