9911796707
TMI Blog2002 (6) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... the Superintendent of Central Excise, Range -III, Noida in which it was alleged that they had wrongly availed the Modvat credit amounting to Rs. 2,19,029/- in their RG 23A Part II on 23-10-1998. This allegation was made on the ground that the Modvat credit was availed on the strength of the photocopy of Bill of Entry dated 3-10-1998. On considering of the reply of the party, the Deputy Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the strength of the photocopy of the triplicate copy of the Bill of Entry. However, when objected to by the departmental authorities, the party obtained a certificate issued by the proper officer of Customs at the port of clearance under Rule 57G(6)(b) certifying the payment of additional duty of customs of the amount of which the party had taken the Modvat credit. The original authority in his o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44. The same contention is raised in their written memo of appeal by the Revenue. It is not in dispute that the manufacturer can avail the Modvat credit on the strength of the certificate issued by the proper officer of Customs at the port/airport of the importation of such goods if the triplicate copy of Bill of Entry has been lost in transit. In this case, on the loss of triplicate copy of the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry was lost. Having admitted that the certificate issued by the proper officer of Customs at the port/airport on importation is a valid document for the purpose of availing the Modvat credit thereon, six months period for the purpose of availment of the Modvat credit in this case should be reckoned from the date of the certificate and not the Bill of Entry under which the goods were initially c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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