https://www.taxtmi.com/caselaws?id=105988 Modvat credit on imported CKD/SKD car kits and components used to manufacture fully assembled cars is admissible where they function as inputs, notwithstanding customs assessment as complete cars. The applicable Modvat position treated CKD/SKD car packs as inputs and permitted credit of the entire countervailing duty. Credit also cannot be denied merely because Bills of Entry were initially produced as photocopies where original triplicate Bills bear departmental endorsements of credit and defacement, and no departmental record disproves verification. Consequently, reversal of credit and penalty were unsustainable, with consequential relief available. en-us Thu, 18 Nov 1999 00:00:00 +0530 Mon, 12 Mar 2012 12:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105988 Modvat credit on imported CKD/SKD car kits and components used to manufacture fully assembled cars is admissible where they function as inputs, notwithstanding customs assessment as complete cars. The applicable Modvat position treated CKD/SKD car packs as inputs and permitted credit of the entire countervailing duty. Credit also cannot be denied merely because Bills of Entry were initially produced as photocopies where original triplicate Bills bear departmental endorsements of credit and defacement, and no departmental record disproves verification. Consequently, reversal of credit and penalty were unsustainable, with consequential relief available. Case-Laws Central Excise Thu, 18 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105988