2002 (4) TMI 173

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....ers 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 in his order observed that the latter....

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....R 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 sister concerns but the unit at Ram Tirath ....

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....ill 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 this is a very tenuous objection to deny....