1998 (1) TMI 278

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..... Application seeks to refer to the High Court of the following question of law : Rule 57G(2) of Central Excise Rules, 1944 confers powers only on CBEC to prescribe documents on the basis of which Modvat can be availed. Whether CEGAT which itself is a creature of the statute, can go beyond the provisions of the Act, and the Rules made thereunder and allow credit on duty paying documents no .....

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..... meaning of the relaxation given by the Board with regard to acceptance of endorsed bills of entry is not correct. The position might have been different if the documents specified in sub-rule to what was mentioned was not, as was, gives a bill of entry but a bill of entry on which no endorsement have been made. The Tribunal therefore has gone by the meaning of the word `bill of entry occurring i .....

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