9911796707
TMI Blog2006 (1) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order]. - The applicant seeks rectification of the order dated 8-2-2005 dismissing the appeal of the present applicant. 2. It has been contended by the learned counsel appearing on behalf of the applicant that while making the final order, the learned Member (Judicial) did not take into account the ground raised in the memo of appeal against the imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocopy of triplicate copy of the bill of entry was not an admissible document on the basis of which the Modvat credit could be claimed. 4. It appears from the record that the adjudicating authority found that the party submitted along with monthly return, only photocopy of the entry instead of original duty paying document, as required under Rule 57G(8) of the said rules. It was further recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of Bill of Entry cannot be considered as a document prescribed for availing of Modvat credit". The Appellate Commissioner placed reliance on the decision of Vardhman Spg. & General Mills Ltd. v. CCE, Chandigarh-I (supra), and further observed that the appellant had neither claimed that Modvat credit was taken by them on the basis of original of triplicate copy of bill of entry, nor had they in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory under the cover of any of the documents enumerated therein. The document "triplicate copy of a bill of entry" is enumerated at items (c) of sub-rule (3) of Rule 57G and this has a clear reference to the third copy contemplated in Chapter 3 of CBES's Manual of Instructions in which it was stated in para 5 that the importer clearing the goods for domestic consumption has to file bill of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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