https://www.taxtmi.com/caselaws?id=91593 An endorsed bill of entry was treated as a duty paying document for Modvat credit because endorsement did not make it cease to be a bill of entry. The Tribunal's view was confined to interpreting the expression "bill of entry" in Rule 57G(2) of the Central Excise Rules, 1944, and was not an expansion beyond the rule's terms. On that basis, the proposed question of law was found to rest on an incorrect assumption that the Tribunal had gone outside the rule, so no referable question of law arose and the reference application was dismissed as not maintainable. en-us Sat, 17 Jan 1998 00:00:00 +0530 Wed, 19 Oct 2011 14:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91593 An endorsed bill of entry was treated as a duty paying document for Modvat credit because endorsement did not make it cease to be a bill of entry. The Tribunal's view was confined to interpreting the expression "bill of entry" in Rule 57G(2) of the Central Excise Rules, 1944, and was not an expansion beyond the rule's terms. On that basis, the proposed question of law was found to rest on an incorrect assumption that the Tribunal had gone outside the rule, so no referable question of law arose and the reference application was dismissed as not maintainable. Case-Laws Central Excise Sat, 17 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91593