1994 (3) TMI 198

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....ppellants. Shri V.C. Bharatiya, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is a Stay Application filed with reference to the Order-in-Appeal of Collector of Central Excise (Appeals) dated 30-11-1993. 2. The Learned Counsel stated that in this case, the entire consignment was sold by the importer to the appellant on High Sea Sale basis and endorsements to th....

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....is is the only point involved he has also no objection if the appeal itself is heard and disposed of. 7. We observe that the assessed Bill of Entry is a document which constitutes proof of payment of duty in respect of the goods mentioned therein; and it is well settled that modvat credit can be availed of on the basis of such documents, particularly in the case of sale on High Sea Sales basis pr....