https://www.taxtmi.com/caselaws?id=94099 Modvat credit of additional duty of customs was held not to be deniable merely because it was availed partly in one factory and partly in another, where the bill of entry stood in the name of the importer's registered office and the combined credit did not exceed the duty actually paid. Applying its earlier decision on identical facts, the Tribunal treated the split utilisation as permissible and rejected denial on that ground. en-us Mon, 25 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94099 Modvat credit of additional duty of customs was held not to be deniable merely because it was availed partly in one factory and partly in another, where the bill of entry stood in the name of the importer's registered office and the combined credit did not exceed the duty actually paid. Applying its earlier decision on identical facts, the Tribunal treated the split utilisation as permissible and rejected denial on that ground. Case-Laws Central Excise Mon, 25 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94099