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TMI Blog1997 (5) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, Member (T)]. The short point for determination in this appeal is whether Modvat credit of duty can be taken on the strength of endorsed Bill of Entry. The facts of the case are that the appellants are engaged in the manufacture of Low Density Poly Ethylene (LDPE) films and packages. For manufacture of these items, they procure LDPE granules from the market. On scrutiny of the records a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Bill of Entry was endorsed in favour of the Appellants; that since the Appellants received the entire consignment covered by the Bill of Entry, they used the same for the manufacture of the final product and took Modvat credit of duty paid on the goods. After careful consideration of the submissions made, the Deputy Collector adjudicating the case held that Modvat credit cannot be taken on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been decided as aforesaid covers their case fully. He, therefore, prayed that their appeal may be allowed with consequential relief. 3. Shri Y.R. Kilaniya, ld. JDR, reiterates the findings of the lower authority. 4. Heard submissions of both sides. We find that Bill of Entry is one of the documents specified in Rule 57G on the strength of which Modvat credit can be taken. The basic issue is w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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