https://www.taxtmi.com/caselaws?id=93568 Modvat credit could not be denied merely because the duty-paying documents named the parent company where the manufacturing unit was only a unit of that company and both operated from the same premises. The record did not establish that the concerns were separate manufacturers, and the surrounding facts showed that the factory and head office shared the same address. In that situation, absence of endorsement on the invoices was not a valid basis to reject credit. The credit claim was therefore admissible, and the departmental challenge failed. en-us Tue, 09 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93568 Modvat credit could not be denied merely because the duty-paying documents named the parent company where the manufacturing unit was only a unit of that company and both operated from the same premises. The record did not establish that the concerns were separate manufacturers, and the surrounding facts showed that the factory and head office shared the same address. In that situation, absence of endorsement on the invoices was not a valid basis to reject credit. The credit claim was therefore admissible, and the departmental challenge failed. Case-Laws Central Excise Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93568