https://www.taxtmi.com/caselaws?id=116256 Modvat credit under Rule 57G of the Central Excise Rules, 1944 was available only on the strength of documents expressly prescribed as duty-paying documents. For imported goods, the recognised documents were those specifically enumerated in the rule, such as the duplicate copy of the bill of entry and other specified certificates or invoices. A courier document did not fall within that prescribed list, and where the required specified document was not produced, the credit claim could not be sustained. The issue was therefore decided against the assessee, and the claimed Modvat credit was held inadmissible on a courier document. en-us Thu, 28 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 12:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116256 Modvat credit under Rule 57G of the Central Excise Rules, 1944 was available only on the strength of documents expressly prescribed as duty-paying documents. For imported goods, the recognised documents were those specifically enumerated in the rule, such as the duplicate copy of the bill of entry and other specified certificates or invoices. A courier document did not fall within that prescribed list, and where the required specified document was not produced, the credit claim could not be sustained. The issue was therefore decided against the assessee, and the claimed Modvat credit was held inadmissible on a courier document. Case-Laws Central Excise Thu, 28 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116256