https://www.taxtmi.com/caselaws?id=85041 Modvat credit was held admissible where imported goods were actually received by the assessee and the Bill of Entry covering the consignment had been endorsed in its favour. The endorsed Bill of Entry was treated as a valid duty-paying document, and the procedural objection that a separate requirement under Rule 57G had not been independently satisfied was not accepted because it did not affect substantive entitlement. Once receipt of the goods and their duty-paid character were established, credit could not be denied on a purely procedural ground. en-us Thu, 08 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 14:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85041 Modvat credit was held admissible where imported goods were actually received by the assessee and the Bill of Entry covering the consignment had been endorsed in its favour. The endorsed Bill of Entry was treated as a valid duty-paying document, and the procedural objection that a separate requirement under Rule 57G had not been independently satisfied was not accepted because it did not affect substantive entitlement. Once receipt of the goods and their duty-paid character were established, credit could not be denied on a purely procedural ground. Case-Laws Central Excise Thu, 08 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85041