https://www.taxtmi.com/caselaws?id=108416 Modvat credit was held not admissible on an endorsed bill of entry where the endorsement was not made by the importer's head office in favour of a sub-office or unit. The goods were received on the basis of the endorsed bill of entry, not the commercial invoice, and the matter was treated as covered by the Tribunal's earlier ruling limiting credit on such documents to endorsements made by head office to its own sub-office or unit. The disallowance was upheld. en-us Fri, 24 Jan 2003 00:00:00 +0530 Sat, 31 Mar 2012 13:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108416 Modvat credit was held not admissible on an endorsed bill of entry where the endorsement was not made by the importer's head office in favour of a sub-office or unit. The goods were received on the basis of the endorsed bill of entry, not the commercial invoice, and the matter was treated as covered by the Tribunal's earlier ruling limiting credit on such documents to endorsements made by head office to its own sub-office or unit. The disallowance was upheld. Case-Laws Central Excise Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108416