https://www.taxtmi.com/caselaws?id=51399 Modvat credit could not be denied merely because the bill of entry was issued in the name of a sister concern and endorsed to the claimant unit. The Tribunal treated the objection as technical, noting that departmental records elsewhere recognised the Ram Tirath Road concern as the head office and that receipt of the entire consignment was undisputed. On those facts, the endorsement on the bill of entry was not considered a sufficient ground to reject the credit claim, and the cited Board instructions did not justify denial. The assessee was therefore held entitled to Modvat credit. en-us Fri, 26 Apr 2002 00:00:00 +0530 Fri, 24 Sep 2010 15:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51399 Modvat credit could not be denied merely because the bill of entry was issued in the name of a sister concern and endorsed to the claimant unit. The Tribunal treated the objection as technical, noting that departmental records elsewhere recognised the Ram Tirath Road concern as the head office and that receipt of the entire consignment was undisputed. On those facts, the endorsement on the bill of entry was not considered a sufficient ground to reject the credit claim, and the cited Board instructions did not justify denial. The assessee was therefore held entitled to Modvat credit. Case-Laws Central Excise Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51399