https://www.taxtmi.com/caselaws?id=87014 A Bill of Entry can satisfy the Modvat documentary requirement where goods are purchased on high seas basis and the document shows the assessee as the person on whose account importation was made. The assessee's name and address on the Bills of Entry, together with receipt of the goods in its factory and its responsibility for harbour clearance, were held sufficient to connect the document with ownership of the goods. No further endorsement or certificate from the original importer or customs authorities was necessary for Modvat purposes. The Bill of Entry was therefore treated as a valid document for credit under Rule 57G, and the demand was unsustainable. en-us Thu, 05 Jun 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87014 A Bill of Entry can satisfy the Modvat documentary requirement where goods are purchased on high seas basis and the document shows the assessee as the person on whose account importation was made. The assessee's name and address on the Bills of Entry, together with receipt of the goods in its factory and its responsibility for harbour clearance, were held sufficient to connect the document with ownership of the goods. No further endorsement or certificate from the original importer or customs authorities was necessary for Modvat purposes. The Bill of Entry was therefore treated as a valid document for credit under Rule 57G, and the demand was unsustainable. Case-Laws Central Excise Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87014