https://www.taxtmi.com/caselaws?id=108899 Modvat credit was denied where the bill of entry, at the time of clearance, stood in the name of another consignee and was not made out in favour of the claimant. A later endorsement transferring the consignment, made only at the stage of de novo adjudication, could not cure the original defect in the duty-paying document. The operative effect was that credit was held inadmissible because the claimant did not hold a valid document in its own name when credit was taken. en-us Wed, 26 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 14:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108899 Modvat credit was denied where the bill of entry, at the time of clearance, stood in the name of another consignee and was not made out in favour of the claimant. A later endorsement transferring the consignment, made only at the stage of de novo adjudication, could not cure the original defect in the duty-paying document. The operative effect was that credit was held inadmissible because the claimant did not hold a valid document in its own name when credit was taken. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108899