1994 (3) TMI 198

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....dvocate, for the Appellants. 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 Sa....

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.... Learned Counsel also states that as this 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 th....