2004 (7) TMI 413

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..... or the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Revenue is aggrieved by the order of Commissioner of Central Excise (Appeals), who, following the Board's order, dismissed the Revenue's appeal filed against the order of Assistant Commissioner who had held that an endorsed Bill of Entry is a valid duty paying document for purpose of availing Modvat credit. The Commissioner of Cen .....

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..... owing grounds - (i)         Assessee had ordered the imported goods and sold the same to M/s. Lloyds Metal and M/s. Raj Ratna Metal under High Seas Sales Basis, who had cleared the goods from the Customs by filling the Bill of Entries. Thereafter, as they were the importers declared in Bill of Entry, they should have issued the invoices for eligibility to c .....

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..... are diverted to manufacturing units in whose name Bill of Entry has not been filed"....... 2.        xxxx 3.        It has been decided that credit should not be denied xxx" "4.      where the imported goods are still in customs dock area and the manufacturer/importer decides to divert/transfer the go .....

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