1996 (2) TMI 256

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....t. [Order per : K. Sankararaman, Member (T)]. - The appellants are manufacturers of various domestic electrical equipments. They had taken modvat credit in respect of certain materials produced by them on `High Sea' sales' basis. The parties who had imported the goods in question were having special import licences to cover the same and they could sell them to actual users like the appellants. ....

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.... of entry which were not in their name. The case was adjudicated by the Collector vide his order dated 16-10-1993. Hence, this appeal. 2. Shri A.S. Sunder Rajan, learned counsel for the appellants states that in a series of decisions the Tribunal has upheld the availment of Modvat credit on the strength of endorsed bills of entry. One such decisions has been reported in 1995 (10) RLT 650 in ....

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....considered the submissions made. On a perusal of the copies of relevant bills of entry, we find that the marks and numbers furnished therein refers to Maharaja Company Ltd. which bears out the contention raised by the learned counsel that these goods had been imported by the concerned importers at the instance of the appellants. The endorsements made in the bills of entry clearly established a lin....