1999 (10) TMI 200

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. The appellant availed of Modvat credit of the additional duty of Customs paid on a quantity of polystyrene which was imported by M/s. Bharat International and sold to it. Notice was issued proposing to deny the credit on the ground that it had not been shown that the sale was on the high seas and that endorsement, prescribed by in .....

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..... d of duty or Modvat was claimed by it. Failure to make a declaration in the presence of the Assistant Commissioner existed but in our view, this lapse should not disentitle the appellant from taking credit. The Assistant Commissioner has, in his order, relied upon the certificate of the Chartered Accountant that the appellant had paid the Customs duty in question, thus showing that it purchased th .....

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