https://www.taxtmi.com/caselaws?id=121994 Credit of countervailing duty paid on fuel oil in vessels brought for breaking was held inadmissible, the point being treated as settled against the assessee by precedent. A bill of entry assessment under the Customs Act could not be reopened or indirectly challenged in proceedings under the Central Excise Act and Rule 57E; any such challenge had to be pursued under the Customs Act itself. The denial of Modvat credit was therefore sustained and the jurisdictional objection failed. en-us Tue, 24 May 2005 00:00:00 +0530 Tue, 07 Aug 2012 17:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121994 Credit of countervailing duty paid on fuel oil in vessels brought for breaking was held inadmissible, the point being treated as settled against the assessee by precedent. A bill of entry assessment under the Customs Act could not be reopened or indirectly challenged in proceedings under the Central Excise Act and Rule 57E; any such challenge had to be pursued under the Customs Act itself. The denial of Modvat credit was therefore sustained and the jurisdictional objection failed. Case-Laws Customs Tue, 24 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121994