IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 56 OF 2004 The Commissioner of Central Excise. ... Appellant. V/s. M/s.Bullows Paint Equipment (P) Ltd. ... Respondent. P.S.Jetly i/b. Suresh Kumar with for the appellant. Naveena Kumari i/b. P.S.Shetty7 for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18th November 2009. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2. This appeal was admitted on the following substantial question of law: Whether the Modvat credit can be availed on Bill of entry not endorsed in assessee s name? 3. Learned counsel appearing for the Revenue submits that the identity of the goods and receipt of consignment as well as user in the manufacturing of final product was not in dispute. He also pointed out that the letter submitted by the Chartered Accountant bearing signature of the Assistant Commissioner showed the endorsement in favour of the respondent- assessee. Under these circumstances, the Tribunal was justified in holding that the respondent is entitled to Modvat credit. Accordingly, the question is answered in favour of the assessee and against the Revenue. 4. Appeal is disposed of accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)