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TMI Blog2005 (12) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ts availed Modvat credit on the strength of two Bills of Entries dated 10-9-98 and 17-9-98. The said consignments were imported by M/s. Ramanand Kedar Nath International, Amritsar importer and dealer in goods. The said importer filed a declaration to the customs authorities and cleared the consignment on payment of customs duty, CVD. The appellants purchased the consignments covered under the said Bills of entries and availed Modvat credit. A show cause notice was issued to the appellants for demand of the duty and imposition of penalty on the ground that the declarations made to the customs authorities were retyped with the appellants name after putting the whitening fluid on the name and address etc. The appellants contested the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m and then availed credit. 5. Considered the submissions made by both sides and perused the records. I find that there is no dispute regarding the eligibility of Modvat credit on the inputs, duty paid character of the inputs and their consumption in the factory of the appellants. The dispute is only in respect of the document which was purportedly overwritten. There is no dispute that the said declaration were rewritten or retyped with appellants name and address by the importer. It is also a fact that the appellant has purchased these consignments from the importer, which is evident from the invoice raised for the same goods by the importer. The changing of the name and address may be due to exigencies of the falling out of the commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that this declaration is made by the importer to the authorities only to emphasise that he will not claim any refund nor avail any Modvat credit. To my mind this declaration is for allowing the Modvat credit on the CVD paid to only one person i.e. the receiver and consumer of the goods. The said declaration is also to restrict the Modvat credit only once. 6. Further, I find that the importer had initially sought to sell the goods to JCT Ltd., Phagwara, but could not do so. Hence the appellants submission that since M/s. JCT Ltd., Phagwara had not availed credit on the Bill of entry has to be considered. The certificate given by the Incharge Range Superintendent of M/s. JCT Ltd., Phagwara clearly indicates that he had checked the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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