2004 (11) TMI 512

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..... orders the Modvat credit of Rs. 1,80,203/- has been disallowed to the appellant and penalty of Rs. 20,000/- has been imposed on the ground that the Bill of entry was not in the appellant s name but the same was in the name of their Head office and the entire goods covered by the said (Bill of Entry) was not transferred to the appellant. The Lower authority has taken note of the Boards Circular No. .....

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..... L.T. 948] holding that the fact of Bill of Entry being in the name of the Head Office will not result in denial of the credit to the appellant. 3. I take note of the Board Circular No. 441/7/99-CX, dated 23-2-99 reported in [1999 (31) R.L.T. M(61)], which is to the effect that the credit shall not be denied on the ground that either the declaration has not been filed or all the particulars are n .....

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