1997 (5) TMI 138

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....ri Y.R. Kilamiya, JDR for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The short point for determination in this appeal is whether Modvat credit of duty can be taken on the strength of endorsed Bill of Entry. The facts of the case are that the appellants are engaged in the manufacture of Low Density Poly Ethylene (LDPE) films and packages. For manufacture of these items, th....

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....of the raw materials imported was sold to the appellants and the relevant Bill of Entry was endorsed in favour of the Appellants; that since the Appellants received the entire consignment covered by the Bill of Entry, they used the same for the manufacture of the final product and took Modvat credit of duty paid on the goods. After careful consideration of the submissions made, the Deputy Collecto....

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..... A/239/97-NB, dated 31-1-1997. The ld. Counsel submitted that the issue has been decided as aforesaid covers their case fully. He, therefore, prayed that their appeal may be allowed with consequential relief. 3. Shri Y.R. Kilaniya, ld. JDR, reiterates the findings of the lower authority. 4. Heard submissions of both sides. We find that Bill of Entry is one of the documents specifi....