Modvat credit for lost Bill of Entry certificates depends on the certificate date, not the original bill date.

Modvat credit was available where the triplicate Bill of Entry was lost in transit and credit was supported by a certificate issued by the proper Customs officer. Rule 57G(6)(b) required the six-month limit in the proviso to be read with reference to the date of issue of that certificate, since the certificate is the operative document for availing credit in such cases. Interpreting the time bar from the date of the Bill of Entry would defeat the rule's purpose and unjustly deny credit despite Customs verification. The Revenue's objection on limitation was rejected, and the credit was held admissible.

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Issues: Whether Modvat credit was admissible where the credit was supported by a certificate issued by the proper officer of Customs after the expiry of six months from the date of the Bill of Entry.

Analysis: Rule 57G(6)(b) of the Central Excise Rules, 1944 permits Modvat credit on the basis of a certificate issued by the proper officer of Customs when the triplicate copy of the Bill of Entry is lost in transit. The six-month restriction in the proviso has to be applied with reference to the date on which such certificate is issued, because the certificate is the document relied upon for availing credit in the case of loss of the Bill of Entry. Reading the proviso otherwise would defeat the purpose of the rule and deny the benefit even where the required certificate is obtained after due verification by Customs.

Conclusion: The credit was admissible and the Revenue's objection based on the six-month period from the date of the Bill of Entry was rejected.

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