https://www.taxtmi.com/caselaws?id=88435 A change of name does not affect the company's legal identity, so credit of additional duty of customs could not be denied merely because the bills of entry continued to bear the earlier name. The imported goods were ordered and received by the same legal entity, and shipment had already taken place before notice of the name change. Where the importer and user of the goods are the same, the absence of the reverse endorsement contemplated by departmental instructions is not a valid ground to refuse credit. The denial of credit was therefore unsustainable and the assessee was entitled to the credit. en-us Wed, 05 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88435 A change of name does not affect the company's legal identity, so credit of additional duty of customs could not be denied merely because the bills of entry continued to bear the earlier name. The imported goods were ordered and received by the same legal entity, and shipment had already taken place before notice of the name change. Where the importer and user of the goods are the same, the absence of the reverse endorsement contemplated by departmental instructions is not a valid ground to refuse credit. The denial of credit was therefore unsustainable and the assessee was entitled to the credit. Case-Laws Central Excise Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88435