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TMI Blog2007 (6) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... d respondent. 2. In the above, following three substantial questions of law have been referred to this Court by way of reference: "1. Whether invoice issued under Rule 52A of CER by a Manufacturer and endorsed in favour of Modvat availer is valid under first proviso to Rule 57G (2) of CER after 1.4.1994. 2. Whether invoice issued by a Dealer who has bought the inputs from a manufacturer/dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The procedure set out in Rule 57G of the Central Excise Rules is to ensure that the credit is taken on the basis of duty paid documents. The bill of entry is one such document set out in Rule 57G. The said rule does not require that the bill of entry should be in the name of the person claiming credit of duty. It is not in dispute that the goods imported and cleared on payment of duty by one perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of entry is not endorsed in the name of the claimant. As stated hereinabove, what is required to be established for taking credit of duty is that the goods used as inputs are duty paid and that the credit of duty paid on the said goods has not been taken. In the facts of the present case, the evidence on record i.e. bills of entry together with the certificates issued by excise authorities at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Co. Ltd. (supra) is also distinguishable on facts as the said decision is based on erroneous concession made by the counsel for the appellant therein that in the case of Balmer Lawrie and Co it is held that the Modvat credit is not available on the basis of endorsed copies of bills of entry." Under the facts and circumstances, in view of the aforesaid interpretation of the Division Bench, quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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