https://www.taxtmi.com/caselaws?id=87279 Endorsed Bills of Entry were treated as valid duty-paying documents for Modvat credit where the original documents stood in the name of another unit but both units shared the same registered office or head office arrangement and the department did not dispute that one was a division of the other. The Tribunal also held that credit could not be denied on a basis not set out in the show cause notice, because the adjudicating authority relied on a different notification and a different ground from those alleged. The denial of Modvat credit was therefore set aside, with consequential relief to follow in accordance with law. en-us Fri, 12 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87279 Endorsed Bills of Entry were treated as valid duty-paying documents for Modvat credit where the original documents stood in the name of another unit but both units shared the same registered office or head office arrangement and the department did not dispute that one was a division of the other. The Tribunal also held that credit could not be denied on a basis not set out in the show cause notice, because the adjudicating authority relied on a different notification and a different ground from those alleged. The denial of Modvat credit was therefore set aside, with consequential relief to follow in accordance with law. Case-Laws Central Excise Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87279