1994 (3) TMI 198

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..... ts. [Order per : S.K. Bhatnagar, Vice President]. This is a Stay Application filed with reference to the Order-in-Appeal of Collector of Central Excise (Appeals) dated 30-11-1993. 2. The Learned Counsel stated that in this case, the entire consignment was sold by the importer to the appellant on High Sea Sale basis and endorsements to this effect was made on all copies of Bills of Entr .....

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..... objection if the appeal itself is heard and disposed of. 7. We observe that the assessed Bill of Entry is a document which constitutes proof of payment of duty in respect of the goods mentioned therein; and it is well settled that modvat credit can be availed of on the basis of such documents, particularly in the case of sale on High Sea Sales basis provided that the Bills of Entry are duly endo .....

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