9911796707
TMI Blog1999 (4) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 40 of the Tariff Act. He imports synthetic rubber as an input, falling under the same Tariff. The appellant is availing Modvat credit under Rule 57A of the Central Excise Rules in respect of synthetic rubber, i.e. polysar butyl 301 402. On or about 11th November, 1992 the appellant imported 8171 kgs. of polysar butyl 301 and 6131 kgs. of polysar butyl 402 and filed a bill of entry No. HC 2347 dated 11.11.1992. The appellant paid ₹ 2,99,858/- on the said inputs covering CVD of ₹ 2,60,746/- and ₹ 39,112/- SED and cleared the inputs from the Customs custody and sent to Pune by Road. Along with the said inputs the bill of entry evidencing the payment of duty on the said goods was also given to the transporter, who has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d copy of the bill of entry is permissible and the objection of the department is not correct. He cited the Tribunal's decision in the case of Industrial Cables (I) Ltd. v. CCE 1997 (94) ELT 379 in which case the appellant executed an indemnity bond and also produced the quadruplicate copy of bill of entry showing the amount of CVD authenticated by Customs, and it was held that under Rule 57A and G the credit was correctly taken as same became available to them on execution of indemnity bond, as per para 5. A Trade Notice issued by the Bombay Custom House is also relied in this case about the clarification that Modvat credit can be taken on the strength of photocopy of the triplicate bill of entry in case the same is lost. In case the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bill of entry was produced in Industrial Cables (I) Ltd. 1997 (94) ELT 379 case and certificate of the supplier is not forthcoming in the instant case as per J.K. Synthetics Ltd. v. CCE 1996 (84) ELT 357. He has cited 1994 (69) ELT 475 in the case of Southern Steels Ltd. v. Union of India wherein it is held by the Hon'ble High Court of Andhra Pradesh in Writ Petition No. 12151 of 1993 that disallowing the Modvat credit on the basis of certified or authenticated copy of gate pass not assailable without a challenge to Rule 57G(4) of the Central Excise Rules pursuant to issue. In this case the consignor challenged the Trade Notice validity issued by the Hyderabad Collectorate under which the Modvat credit was disallowed on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gate pass and bill of entry or any other documents. In the absence of the original document the Modvat credit has to be given up. The Collector (Appeals) has relied on Rule 57G(2) which prescribes the duty paying documents accompanying the goods. The input should be received under the cover of the document evidencing the payment of duty and reconstructed original bill of entry signed by the Appraiser of the Bombay Custom House is produced as a certified copy which is not recognized as the original document. He has also held that as the credit of the duty is taken on the basis of the original document, non-production of the same cannot be treated as a technical mistake. From the records, viz. appeal memorandum and the orders of the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Ltd. v. CCE 1996 (87) ELT 119. J.K. Synthetics Ltd. v. CCE 1996 (84) ELT 357 also helps in this case to the extent that the goods are not in the factory earlier but the triplicate copy of bill of entry is received late. It is attested by an Appraiser showing the correctness of the entry therein in accordance with the records of the department as found in the original bill of entry which was filed by the appellant on which the inputs were cleared on payment of duty. There is no dispute that the inputs are received by the appellant. So in these circumstances the contention of the appellant that the Modvat credit taken in the instant case on the basis of the document showing the payment of duty by him has got some force and it has to be acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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