https://www.taxtmi.com/caselaws?id=85067 Endorsed bills of entry remained valid duty-paying documents for Modvat credit where the endorsements and triplicate copy established the link between the imported consignments and the goods received in the factory for use in manufacture. Rule 57-G of the Central Excise Rules, 1944 recognised bills of entry as admissible documents, and the later reference to the triplicate copy was treated as clarificatory. On that basis, Modvat credit was held admissible and the denial of credit was unsustainable. en-us Mon, 26 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85067 Endorsed bills of entry remained valid duty-paying documents for Modvat credit where the endorsements and triplicate copy established the link between the imported consignments and the goods received in the factory for use in manufacture. Rule 57-G of the Central Excise Rules, 1944 recognised bills of entry as admissible documents, and the later reference to the triplicate copy was treated as clarificatory. On that basis, Modvat credit was held admissible and the denial of credit was unsustainable. Case-Laws Central Excise Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85067