9911796707
TMI Blog2004 (4) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... raw material is aluminium scrap, which was purchased by them during the relevant period from M/s. Multi Metal Udyog, a dealer registered with Central Excise department; that M/s. Multi Metal Udyog had imported Aluminium scrap at Internal Container Depot at Ballabgarh; that the dealer gave a declaration to the Customs Authority that the entire material had been sold to the appellants; that accordingly Appraiser of Customs made the endorsement that the entire quantity of material has been sold/transferred to the appellants; that the Appraiser of the Customs made the endorsement on the Bill of Entry to the effect that entire quantity of material sold/transferred to the appellants against transporters GR No. and date, that the goods were despat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e importer can be made on the reverse of the triplicate copy of the Bill of Entry that the consignments are being delivered to the unit (name of the unit) for availing the credit and endorsed by the proper officer of the Customs for enabling the manufacturing unit to avail the credit; that further, the Commissioner of Customs (Imports) Mumbai, under Public Notice No. 19/2000, dated 11-2-2000 clarified that where an entire consignment is still in docks, is transferred to a manufacturer directly from the docks, Modvat credit would be available provided declaration and endorsement by the dock Appraiser is made on the duplicate copy of Bill of Entry and generated at EDI system. The learned Advocate contended that this shows that the instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, the instructions issued earlier would not be applicable to the amended Rule. She relied upon the decision in the case of Tata Iron and Steel Co. Ltd. v. CCE, Jamshedpur, 2001 (137) E.L.T. 761 (Tri.) wherein the MODVAT credit was held not to be available in respect of endorsed Bill of Entry. 4. We have considered the submissions of both the sides. The facts which are not in dispute are that M/s. Multi Metal Udyog, who are registered as a dealer with Central Excise department, have imported aluminium scrap which was transferred by them directly from docks to the premises of the appellants under the cover of triplicate copy of Bill of Entry which was earlier endorsed by the Appraiser of Customs to the effect that the entire q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 57G by Notification No. 14/96-C.E. (N.T.). We, therefore, hold that the Circular dated 96/7/95-CX., dated 13-2-1995 is squarely applicable even after the issue of Notification No. 14/96-C.E. (N.T.). Moreover, the learned Advocate has brought on records Public Notice No. 19/2000, dated 11-2-2000 issued by the Commissioner of Customs (Imports) Mumbai wherein the following has been clarified : "It is clarified that where the imported goods were still in Docks and the manufacturer/importer decides to divert/transfer the entire consignments a declaration by the manufacturer/importer can be made on the reverse of duplicate copy of Bill of Entry generated on the EDI system by the manufacturer/importer that the entire consignments are bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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