Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Central Excise & ... vs M/S. Veer Plastics Pvt. Ltd. on 9 March, 2001
ORDER
1. The very short issue for decision in this case is whether an endorsed bill of entry can become a modvatable document or not.
2. The issue stands settled in favour of the assessee in a number of judgements. The judgement of the Tribunal cited in 1999 (113) ELT 219 CCE Vs. National Leather Manufacturing Company disposed of a reference application seeking reference of a question of law arising out of the Tribunal's earlier judgement on this issue. In disposing of the application the Tribunal reiterated that the bill of entry did not cease to be a duty paying document merely for the reason that it was endorsed. The issue involved having been decided I uphold the impugned order and dismiss the appeal.