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    <title>Customs Delay in Endorsing Bills of Entry Justifies Six-Month Delay in MODVAT Credit Claim Approval.</title>
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    <description>The delay (6 months) in taking the credit is only due to delay in endorsing the Bills of Entry by Customs authorities and therefore, benefit of MODVAT credit cannot be denied to the Respondent - HC</description>
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      <description>The delay (6 months) in taking the credit is only due to delay in endorsing the Bills of Entry by Customs authorities and therefore, benefit of MODVAT credit cannot be denied to the Respondent - HC</description>
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