https://www.taxtmi.com/caselaws?id=87230 Modvat credit on imported inputs was treated as available where the High Sea Sale agreement, Bill of Lading and Bill of Entry matched in all material particulars, and the full consignment was received in the importer's factory. The absence of Customs endorsement on the Bill of Entry, and a discrepancy in the Bill of Lading number, were regarded as procedural rather than substantive defects. On that basis, the endorsed Bill of Entry was accepted as a valid duty paying document and denial of credit was found unjustified. en-us Tue, 05 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87230 Modvat credit on imported inputs was treated as available where the High Sea Sale agreement, Bill of Lading and Bill of Entry matched in all material particulars, and the full consignment was received in the importer's factory. The absence of Customs endorsement on the Bill of Entry, and a discrepancy in the Bill of Lading number, were regarded as procedural rather than substantive defects. On that basis, the endorsed Bill of Entry was accepted as a valid duty paying document and denial of credit was found unjustified. Case-Laws Central Excise Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87230