https://www.taxtmi.com/caselaws?id=109017 Modvat credit of countervailing duty could be claimed on the basis of a certificate issued by the customs appraiser posted in the foreign post office. The lower authorities had treated that certificate as insufficient, but the Board's circular specifically recognised such certification as a valid basis for availing credit. In light of that circular, the denial of credit was not sustainable, and the assessee was entitled to claim Modvat credit. en-us Tue, 08 Jul 2003 00:00:00 +0530 Thu, 05 Apr 2012 14:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109017 Modvat credit of countervailing duty could be claimed on the basis of a certificate issued by the customs appraiser posted in the foreign post office. The lower authorities had treated that certificate as insufficient, but the Board's circular specifically recognised such certification as a valid basis for availing credit. In light of that circular, the denial of credit was not sustainable, and the assessee was entitled to claim Modvat credit. Case-Laws Central Excise Tue, 08 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109017