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of <h1>CEGAT Mumbai Rules on Duty Paying Documents & High Court Referral Denied</h1> The Appellate Tribunal CEGAT, Mumbai dismissed an application seeking to refer a question of law to the High Court regarding the power of CEGAT to allow ... Modvat The Appellate Tribunal CEGAT, Mumbai dismissed an application seeking to refer a question of law to the High Court regarding the power of CEGAT to allow credit on duty paying documents not prescribed by the Act and Rules. The Tribunal held that a bill of entry remains a duty paying document even if endorsed, as specified in Rule 57G. The Tribunal did not go beyond the provisions of the rule and dismissed the application. (1998 (1) TMI 278 - CEGAT, Mumbai)
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