https://www.taxtmi.com/caselaws?id=106124 Modvat credit was admissible on endorsed bills of entry because they were treated as valid duty-paying documents under Rule 57G, so credit could not be denied merely on the ground of endorsement. Credit was disallowed on the remaining bills of entry because the documents did not independently prove that the imported goods were sent by the importers to the assessee, and the assessee's letter was insufficient to establish that nexus. In the absence of reliable linking material from the importers, the requisite connection for credit was not proved. en-us Tue, 22 Jan 2002 00:00:00 +0530 Mon, 12 Mar 2012 17:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106124 Modvat credit was admissible on endorsed bills of entry because they were treated as valid duty-paying documents under Rule 57G, so credit could not be denied merely on the ground of endorsement. Credit was disallowed on the remaining bills of entry because the documents did not independently prove that the imported goods were sent by the importers to the assessee, and the assessee's letter was insufficient to establish that nexus. In the absence of reliable linking material from the importers, the requisite connection for credit was not proved. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106124