https://www.taxtmi.com/caselaws?id=52542 The Tribunal rejected the Revenue's appeal, finding that the discrepancy in duty paying documents did not justify denying Modvat credit. Despite the Bill of Entry being in the name of a different factory, the consignment was received by the unit seeking credit, confirming material receipt. As both units belonged to the same manufacturer and the utilization of inputs was undisputed, the technical discrepancy was deemed curable, leading to the denial of the appeal. en-us Fri, 05 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 13:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52542 The Tribunal rejected the Revenue's appeal, finding that the discrepancy in duty paying documents did not justify denying Modvat credit. Despite the Bill of Entry being in the name of a different factory, the consignment was received by the unit seeking credit, confirming material receipt. As both units belonged to the same manufacturer and the utilization of inputs was undisputed, the technical discrepancy was deemed curable, leading to the denial of the appeal. Case-Laws Central Excise Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52542