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TMI Blog2004 (2) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 193/2001 (H-I) C.E., dated 13-11-2001 passed by the Commissioner of Central Excise (Appeals), Hyderabad. 2. The issue relates to Modvat credit on imported goods. The appellants are the manufacturers of Metal Containers made of black sheets, etc., falling under Chapter Sub-heading No. 7310.00 of the Schedule to the Central Excise Tariff Act, 1985. They availed credit of duty paid on the inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments for availing Modvat credit. Further, as per proviso to Rule 57G(6) of the Central Excise Rules, 1944, no credit or receipt entry shall be allowed under this Rule after six months of the date of issue of the Bill of Entry. The Bill of Entry in the instant case is dated 27-5-1998 and the dealer has been registered in December, 1998 and hence the receipt entry of the Bill of Entry entered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. He is able to physically deal with them only after this date. He has no control whatever over the processes in the custom house relating to assessment of the goods. There is also no date of issue for a Bill of Entry, unlike an invoice issued under the Central Excise Rules. The date of issue of a Bill of Entry, therefore, is to be notionally reckoned." 4. Heard Shri L. Narasimha Murthy, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... infirmity in availing the credit on issue of such invoices. The issue has been properly analysed in the case referred to above as it was rightly pointed out by the Counsel for the appellants. In the facts and circumstances of this case, we do not find any justification to deny the credit on the imported goods and accordingly, appeal is allowed with consequential relief. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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