https://www.taxtmi.com/caselaws?id=105662 Credit of additional duty of customs was admissible to both manufacturing units where the imported consignment was received proportionately by each unit, even though the bill of entry was endorsed only in the name of one factory. The Tribunal treated the issue as covered by earlier decisions and held that the endorsement in favour of the Kalol unit did not, by itself, disqualify the Nandesari unit from taking credit. On that basis, denial of credit to the Nandesari unit was unsustainable, and the assessee obtained consequential relief. en-us Mon, 24 Jun 2002 00:00:00 +0530 Tue, 06 Mar 2012 18:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105662 Credit of additional duty of customs was admissible to both manufacturing units where the imported consignment was received proportionately by each unit, even though the bill of entry was endorsed only in the name of one factory. The Tribunal treated the issue as covered by earlier decisions and held that the endorsement in favour of the Kalol unit did not, by itself, disqualify the Nandesari unit from taking credit. On that basis, denial of credit to the Nandesari unit was unsustainable, and the assessee obtained consequential relief. Case-Laws Central Excise Mon, 24 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105662