Modvat credit cannot be denied for omission of the manufacturing unit in a genuine bill of entry.

Modvat credit under Rule 57G(3) could not be denied merely because the bill of entry showed the importer's details and address but not the assessee's manufacturing unit or registered office. A genuine bill of entry is a prescribed document for receipt of inputs, and the rule did not require the unit name or a matching registered-office address as a condition for credit. On that basis, omission of the manufacturing unit from the bill of entry did not defeat admissibility of the credit.

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Issues: Whether Modvat credit could be denied merely because the bill of entry mentioned the importer's details and address but did not mention the manufacturing unit or registered office of the assessee.

Analysis: Rule 57G(3) of the Central Excise Rules, 1944 required receipt of inputs under cover of an enumerated document, including a bill of entry. The bill of entry in question was genuine and fell within the prescribed category of documents. The provision did not require that the bill of entry must bear the name of the assessee's manufacturing unit or that the importer's address must match the registered office. Since the inputs were received under the cover of the prescribed document, the omission of the unit name could not defeat credit.

Conclusion: Modvat credit could not be denied on the ground that the manufacturing unit was not mentioned in the bill of entry, and the credit was admissible to the assessee.

Ratio Decidendi: Where Modvat credit is claimed on the basis of a prescribed and genuine document under Rule 57G(3), it cannot be denied for the mere non-mention of the assessee's manufacturing unit if the rule does not make such mention a condition for credit.

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