2004 (7) TMI 413

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..... for 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 C .....

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..... . 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 credit. The non-observance of the procedure is not procedural lacunae, and they rely upon 1991 (55) E.L.T. 454 (S.C.). (ii) Bo .....

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..... ea and the manufacturer/importer decides to divert/transfer the goods, a declaration by the manufacturer/importer can be made on the reverse of triplicate copy of Bill of Entry/duplicate copy of the Bill of Entry generated on EDI system by the manufacturer/importer these consignments are being delivered to the unit (name of the unit) for availing credit and endorsed by the proper Officer of Custom .....

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