2002 (4) TMI 173

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....etic shoddy yarn' falling under Chapters 51 and 55. The Dy. Commissioner of Central Excise, Amritsar Division vide his Order dated 10-11-2000 disallowed the Modvat credit of Rs. 61,039/- availed by them on the Bill of Entry dated 25-9-98 on the ground that the same was not in their name but it was in the name of M/s. Amritsar Swadeshi Woollen Mills, Ram Tirath Road, Amritsar. The Dy. Commissioner ....

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....for the appellants and Shri A.S. Bedi, SDR for the respondent. The only ground on which the Modvat credit is denied to the appellants on impugned Bill of Entry is that the B/E is in the name of the firm - M/s. Amritsar Swadeshi Woollen Mills, Ram Tirath Road, Amritsar whereas the benefit of the credit is availed by the unit at Batala Road, Amritsar. It is observed that though both the units are si....

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....ent facility is only for endorsement of Bill of Entry where it is in the name of the head office/registered office. In the instant case appellants have failed to place any evidence on record to show that their head office or registered office is at Amritsar Swadeshi Woollen Mills, Ram Tirath Road, which is contrary to the above instructions. I have considered these findings and I must observe that....