Customs, Excise and Gold Tribunal - Delhi
C.C.E., Jaipur vs M/S. Dugar Tetenal (I) Ltd. on 2 February, 2001
ORDER
S.S. Kang
1. The revenue filed this appeal against eh order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of MODVAT Credit in respect of endorsed bill of entry was allowed to the respondents.
2. Heard both sides.
3. The contention of the revenue is that the endorsed bill of entry is accepted as valid duty-paying document for MODVAT purposes only in the case of High Sea Sales whereas int he present case, there is n o evidence that the goods were subjected to High Sea Sales.
4. In this case, the bill of entry is dated 6.9.93 and at that time, the eligibility for availing the MODVAT credit is that the inputs should be accompanied by the duty-paying documents and the Tribunal, in respondents' own case vide Final Order No. A/474/96-NB dated 16.2.96 allowed the benefit of MODVAT Credit in respect of endorsed bill of entry other than High Seal Sales. In the case of Krishna Strip Ltd. vs C.C.E. reported in 1995 (10) RLT 650, the similar contention of the revenue was not accepted by the Tribunal. In view of the above decisions of the Tribunal, I find no infirmity in the impugned order. The appeal, filed by the Revenue, is rejected.
(Dictated in Court).