Jayco India Pvt. Ltd. vs Cce on 29 July, 2003
1. The appellants are manufacturers of confectionery products. In November 1996, they took Modvat credit of the Countervailing Duty paid on one of their inputs imported and cleared under Bill of Entry dated 30.3.96. This credit was taken on the basis of a certified photocopy of the duplicate Bill of Entry, issued by the Customs authorities. Both the original authority and the first appellate authority have denied this credit of the appellants on th ground that the credit had been taken on the basis of invalid document, not presecribed under Rule 57G of the Central Excise Rules 1944. The decision of the authorities is challeged in the present appeal on the ground that, the triplicate copy of Bill of Entry having been lost in transit, duly certified triplicate copy of Bill of Entry issued by the Customs authority was a valid document under Rule 57G for the purpose of Modvat credit. It has also been claimed that the TR-6 challan evidencing payment of duty and containing a reference to the relevant Bill of Entry should also have been accepted as proof of the duty-paid nature of the goods. Lt counsel for the appellants has reiterated these grounds and relied on the Tribunal's decision in CCE Vs. SRF Ltd. [2000 (36) RLT 90]. Ld. DR has reiterated the view taken in the impugned order and has argued that the mandatory procedure prescribed under Rule 57G for the purpose of availment of Modvat credit on inputs cannot be deviated from and that the said rule required a triplicate copy of Bill of Entry alone to be used as duty paying document in respect of imported inputs for the purpose of availment of Modvat credit.