https://www.taxtmi.com/caselaws?id=112964 Additional duty paid on excess imports under the DEEC scheme and certified by Customs was treated as a valid duty paying document for Modvat credit. The certificate endorsed by the Customs appraiser, read with the cash challan, was accepted as primary evidence of duty payment, and the absence of an expressly listed document in Rule 57G did not by itself exclude it. The disqualification under Rule 57E(3) applied only where suppression, misstatement or evasion was established, and on the stated facts that statutory bar was not attracted. Accordingly, the Customs-endorsed certificate remained eligible for Modvat credit. en-us Wed, 24 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112964 Additional duty paid on excess imports under the DEEC scheme and certified by Customs was treated as a valid duty paying document for Modvat credit. The certificate endorsed by the Customs appraiser, read with the cash challan, was accepted as primary evidence of duty payment, and the absence of an expressly listed document in Rule 57G did not by itself exclude it. The disqualification under Rule 57E(3) applied only where suppression, misstatement or evasion was established, and on the stated facts that statutory bar was not attracted. Accordingly, the Customs-endorsed certificate remained eligible for Modvat credit. Case-Laws Central Excise Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112964