Modvat credit on certified photocopy of Bill of Entry accepted where import and duty particulars were duly verified.

Modvat credit could not be denied merely because the assessee produced a certified photocopy of the Bill of Entry instead of a customs certificate, where the document contained the relevant import and duty particulars. Rule 57G(6), as substituted by Notification No. 15/98-C.E. (N.T.), allowed credit when the triplicate copy of the Bill of Entry was lost and the necessary particulars were certified by the proper customs officer. An authenticated photocopy marked true by the Superintendent at the port of import, and carrying the essential particulars of import and duty payment, satisfied that requirement. On that basis, denial of Modvat credit was held unsustainable.

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Issues: Whether Modvat credit could be denied on the ground that the appellant produced a certified photocopy of the Bill of Entry instead of a customs certificate when the document contained the relevant import and duty particulars.

Analysis: Rule 57G(6), as substituted by Notification No. 15/98-C.E. (N.T.), dated 2-6-1998, permitted credit where the triplicate copy of the Bill of Entry was lost and the supporting particulars were certified by the proper officer of customs. The authenticated photocopy produced by the appellant was marked as a true copy by the Superintendent at Kandla Port, the place of import, and it contained the essential particulars relating to the import and payment of duty. In those circumstances, the certified photocopy could not be distinguished from the required certificate in a manner that justified denial of credit.

Conclusion: The denial of Modvat credit was unsustainable, and the issue was decided in favour of the assessee.

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