https://www.taxtmi.com/caselaws?id=30366 Credit on imported goods transferred between divisions was treated as sustainable because the receiving unit was not a separate legal entity but only a division of the appellant. The appellant's endorsement on the triplicate copy of the bill of entry was regarded as a valid endorsement under the relevant Board circular. As there was a dispute over whether the original endorsement had been produced before the lower appellate authority, verification of that document was considered necessary. The impugned order was set aside to that extent and the matter was remanded for fresh consideration after examining the original endorsement. en-us Mon, 24 Mar 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30366 Credit on imported goods transferred between divisions was treated as sustainable because the receiving unit was not a separate legal entity but only a division of the appellant. The appellant's endorsement on the triplicate copy of the bill of entry was regarded as a valid endorsement under the relevant Board circular. As there was a dispute over whether the original endorsement had been produced before the lower appellate authority, verification of that document was considered necessary. The impugned order was set aside to that extent and the matter was remanded for fresh consideration after examining the original endorsement. Case-Laws Central Excise Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30366