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1996 (7) TMI 238 - AT - Central Excise
The Collector of Customs & Central Excise, Jaipur filed a reference application regarding Modvat credit on endorsed bill of entry. The Tribunal found no legal question and dismissed the application. The Tribunal stated that an endorsed bill of entry remains valid under Rule 57G(2) and no specific instruction exists for bills of entry for Modvat credit. The application was dismissed as no legal question arose for reference.
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