https://www.taxtmi.com/caselaws?id=84958 An endorsed bill of entry can serve as a valid duty-paying document for Modvat credit on imported inputs when it records the sale by the importer to the manufacturer and shows that no Modvat credit was earlier taken or refund claimed by the importer. Rule 57G(2) permits credit on a bill of entry or other prescribed document evidencing duty payment, and endorsement does not by itself deprive the document of that character. The department may verify receipt, accounting, and linkage of the goods with the document, but credit cannot be denied solely because the bill of entry is endorsed. en-us Mon, 04 Mar 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84958 An endorsed bill of entry can serve as a valid duty-paying document for Modvat credit on imported inputs when it records the sale by the importer to the manufacturer and shows that no Modvat credit was earlier taken or refund claimed by the importer. Rule 57G(2) permits credit on a bill of entry or other prescribed document evidencing duty payment, and endorsement does not by itself deprive the document of that character. The department may verify receipt, accounting, and linkage of the goods with the document, but credit cannot be denied solely because the bill of entry is endorsed. Case-Laws Central Excise Mon, 04 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84958