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TMI Blog1997 (6) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... : V.P. Gulati, Vice President]. The prayer in the application is for dispensation of a pre-deposit of Rs. 85,910.96 demanded from the appellants for the reason that the Modvat credit was taken in respect of goods which were not covered by a valid document for Modvat purposes. 2. The learned Advocate for the appellants has pleaded that the goods had been imported and had been originally tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en processed in the Custom House. His plea is since the importation has been made on their account, although the goods were transacted for importation by others, the Bill of Entry should be taken to be a valid document for purposes of Rule 57G. He has pleaded that in that view of the matter, the demand is not sustainable in law. 3. The learned JDR for the department pleads that an authorisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies in a short campus and with the consent of both the sides, by dispensing with the pre-deposit, the appeal itself is taken for disposal. 5. We observe, in both the Bills of Entry the appellants name figure as the persons on whose account the importation had been made. Their full name and address had been given in the Bill of Entry. There is no contradiction regarding the sale of the goods on h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es or from the importer who transacted the importation originally for the purpose of taking the Modvat credit. The Bills of Entry as such can be taken as valid documents in terms of Rule 57G for Modvat purposes. We observe the documentation has been prescribed so as to ensure that the goods which were cleared from the harbour or from a factory are moved under the documents which can be connected w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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