https://www.taxtmi.com/caselaws?id=112216 An endorsed Bill of Entry can serve as a valid duty-paying document for Modvat credit where imported goods are diverted from the customs dock area or bonded warehouse to a manufacturing unit and the prescribed endorsement procedure is complied with. Credit cannot be denied merely because the Bill of Entry was endorsed instead of being originally issued in the manufacturer's name, especially where there is no allegation of non-compliance with the procedure and no contrary binding instruction. The Revenue challenge therefore fails on this point. en-us Tue, 13 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 11:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112216 An endorsed Bill of Entry can serve as a valid duty-paying document for Modvat credit where imported goods are diverted from the customs dock area or bonded warehouse to a manufacturing unit and the prescribed endorsement procedure is complied with. Credit cannot be denied merely because the Bill of Entry was endorsed instead of being originally issued in the manufacturer's name, especially where there is no allegation of non-compliance with the procedure and no contrary binding instruction. The Revenue challenge therefore fails on this point. Case-Laws Central Excise Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112216