https://www.taxtmi.com/caselaws?id=185171 The appellate tribunal set aside the decision denying modvat credit of duty to the appellant based on a bill of entry not in their name. The tribunal found that proper endorsement by the loan licensee in favor of the appellant was sufficient for availing duty credit, as confirmed by the original adjudicating authority. Citing a Mumbai High Court decision, the tribunal held that if goods were received and used by the appellant, denial of credit solely based on the bill of entry not being in the appellant's name was unjustified. Consequently, the tribunal allowed the appeals and granted consequential relief to the appellant. en-us Fri, 25 Apr 2008 00:00:00 +0530 Tue, 02 Aug 2016 17:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185171 The appellate tribunal set aside the decision denying modvat credit of duty to the appellant based on a bill of entry not in their name. The tribunal found that proper endorsement by the loan licensee in favor of the appellant was sufficient for availing duty credit, as confirmed by the original adjudicating authority. Citing a Mumbai High Court decision, the tribunal held that if goods were received and used by the appellant, denial of credit solely based on the bill of entry not being in the appellant's name was unjustified. Consequently, the tribunal allowed the appeals and granted consequential relief to the appellant. Case-Laws Central Excise Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185171