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<h1>Manufacturers can claim Modvat credit with endorsed Bill of Entry or 52A Invoice; pending cases follow new guidelines.</h1> Manufacturers face challenges in availing Modvat credit when the Bill of Entry or 52A Invoice is in the name of the registered or head office, but the credit is intended for the factory. The Board has decided that credit should not be denied if the entire consignment is received at the factory in original condition and endorsed by the registered office. If goods are diverted from customs docks or bonded warehouses, a declaration on the Bill of Entry and endorsement by customs is required. Duty-paying documents must be submitted for verification. Pending cases should be resolved based on these guidelines.