2005 (3) TMI 352

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....d both sides and perused the records. The dispute in regard to inputs imported by M/s. Good Year India Ltd., and supplied to the respondents for manufacture. According to the procedure laid down by the CBEC Modvat credit could be taken only after endorsement of the Bills of Entry by proper officer. In the present case, upon receipt of the endorsed Bills the appellants took credit on the same day. ....