Modvat credit documentation: attested Bills of Entry copies and customs appraiser certificates were accepted as valid duty-paying proof.

Attested xerox copies of Bills of Entry and customs appraiser certificates were treated as valid duty-paying documents for availing Modvat credit where the inputs were imported through courier and duty had been paid under the Bills of Entry. The duty particulars, though initially supported by copies of the Bills of Entry, were later certified by the customs appraiser, and that certification was accepted as sufficient compliance with the Modvat documentation requirement. The lower authority's acceptance of the documents was upheld, and the departmental objection to credit was rejected.

---

---

Issues: Whether the attested xerox copy of the Bills of Entry and the customs appraiser's certificates were valid duty paying documents for availing Modvat credit.

Analysis: The inputs were imported through courier and duty was paid under Bills of Entry. Although the credit was initially taken on the basis of available Bills of Entry copies, the duty payment particulars were later certified by the customs appraiser. The certificates were treated as valid documents under the Modvat rules, and the lower authority's acceptance of the documents was found correct.

Conclusion: The documents were held to be valid for availing Modvat credit, and the departmental challenge failed.

---