Endorsed bill of entry remains valid for Modvat credit purposes, so no referable question of law arises.

An endorsed bill of entry continues to qualify as a bill of entry for the purposes of Rule 57G(2) of the Central Excise Rules, 1944, because mere endorsement by the importer in favour of a transferee does not remove it from the prescribed class of documents. On that basis, the issue was treated as one of factual characterisation rather than a referable question of law. The result was that no question of law arose for reference to the High Court, and the reference application was dismissed.

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Issues: Whether an endorsed bill of entry continued to remain a bill of entry for the purposes of Rule 57G(2) of the Central Excise Rules, 1944 and whether any question of law arose warranting reference to the High Court.

Analysis: The endorsed bill of entry was held to remain a bill of entry and therefore to fall within the class of documents prescribed under Rule 57G(2). The mere endorsement by the importer in favour of the transferee did not take it outside the scope of the rule. On that basis, the controversy was treated as one of factual characterization rather than a referable legal question.

Conclusion: No question of law arose for reference, and the application for reference was dismissed.

Ratio Decidendi: An endorsed bill of entry does not cease to be a bill of entry for the purposes of Rule 57G(2) of the Central Excise Rules, 1944, and therefore no referable question of law arises merely because Modvat credit is claimed on that document.

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