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<h1>Manufacturer entitled to Modvat credit despite procedural lapse in invoice endorsement</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus BHARAT BOX FACTORY</h3> COMMISSIONER OF C. EX., CHANDIGARH Versus BHARAT BOX FACTORY - 2000 (118) E.L.T. 717 (Tribunal) The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by Revenue challenging the correctness of an order allowing Modvat credit on goods transferred between vehicles without the jurisdictional Range Officer's endorsement. The Tribunal held that the procedural lapse of not endorsing the invoices does not disentitle the manufacturer from claiming Modvat credit.