https://www.taxtmi.com/caselaws?id=89929 Modvat credit could not be denied where duty-paid inputs imported through the Foreign Post Office were supported by the Appraiser's certificate, because the substantive entitlement under Rule 57A was established and no intervening withdrawal of that evidentiary position was shown for the relevant period. The later amendment and notification were treated as clarificatory and given retrospective effect, so the absence of an expressly prescribed procedural document did not defeat credit. The certificate issued by the Foreign Post Office Appraiser was therefore accepted as a valid basis for Modvat credit, and the Revenue's objection was rejected. en-us Mon, 23 Nov 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89929 Modvat credit could not be denied where duty-paid inputs imported through the Foreign Post Office were supported by the Appraiser's certificate, because the substantive entitlement under Rule 57A was established and no intervening withdrawal of that evidentiary position was shown for the relevant period. The later amendment and notification were treated as clarificatory and given retrospective effect, so the absence of an expressly prescribed procedural document did not defeat credit. The certificate issued by the Foreign Post Office Appraiser was therefore accepted as a valid basis for Modvat credit, and the Revenue's objection was rejected. Case-Laws Central Excise Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89929