https://www.taxtmi.com/caselaws?id=31012 MODVAT credit on directly imported scrap was governed by Rule 57G, and for inputs transferred from the port without movement from the importer's factory the Bill of Entry was the relevant document evidencing duty payment, not an invoice under Rule 52A. Credit was upheld for consignments supported by Bills of Entry, because duty payment was established by those documents. Credit was denied for the quantity covered by the consignment where no Bill of Entry was produced and only a certificate was filed, so the Department succeeded only to that extent. en-us Thu, 31 Jul 2008 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31012 MODVAT credit on directly imported scrap was governed by Rule 57G, and for inputs transferred from the port without movement from the importer's factory the Bill of Entry was the relevant document evidencing duty payment, not an invoice under Rule 52A. Credit was upheld for consignments supported by Bills of Entry, because duty payment was established by those documents. Credit was denied for the quantity covered by the consignment where no Bill of Entry was produced and only a certificate was filed, so the Department succeeded only to that extent. Case-Laws Central Excise Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31012