https://www.taxtmi.com/caselaws?id=90757 Modvat credit was held admissible where the bill of entry bore the company's registered office address instead of the factory address, because the importer and the factory belonged to the same company and the earlier Larsen & Toubro principle applied. Credit was also permitted to be taken by two factories of the same company on the same bill of entry, since endorsements were made on the document, the total credit matched the duty payable, and a strict technical objection to the form of endorsement could not defeat credit. The commentary states that a formal defect in the bill of entry or apportionment between sister factories will not bar credit where the duty-paid amount is fully accounted for. en-us Tue, 19 May 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90757 Modvat credit was held admissible where the bill of entry bore the company's registered office address instead of the factory address, because the importer and the factory belonged to the same company and the earlier Larsen & Toubro principle applied. Credit was also permitted to be taken by two factories of the same company on the same bill of entry, since endorsements were made on the document, the total credit matched the duty payable, and a strict technical objection to the form of endorsement could not defeat credit. The commentary states that a formal defect in the bill of entry or apportionment between sister factories will not bar credit where the duty-paid amount is fully accounted for. Case-Laws Central Excise Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90757