https://www.taxtmi.com/caselaws?id=103657 Modvat credit could not be denied where imported inputs were covered by a Bill of Entry initially issued in the name of one unit of a multi-unit manufacturer and then endorsed for another unit of the same manufacturer. The Board's circulars and trade notice permitted inter-unit transfer of imported inputs and allowed the endorsement procedure to be followed mutatis mutandis in such cases. Because the goods were transferred within the same manufacturer's units and the receiving unit used the endorsed document, the endorsed Bill of Entry was treated as valid for Modvat purposes. en-us Thu, 13 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 12:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103657 Modvat credit could not be denied where imported inputs were covered by a Bill of Entry initially issued in the name of one unit of a multi-unit manufacturer and then endorsed for another unit of the same manufacturer. The Board's circulars and trade notice permitted inter-unit transfer of imported inputs and allowed the endorsement procedure to be followed mutatis mutandis in such cases. Because the goods were transferred within the same manufacturer's units and the receiving unit used the endorsed document, the endorsed Bill of Entry was treated as valid for Modvat purposes. Case-Laws Central Excise Thu, 13 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103657