1998 (11) TMI 264

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....- Briefly stated facts of this case are as follows :- 1.2The respondents herein took Modvat credit of duty paid on import of goods imported through post parcels through Foreign Post Office. Certificate from an Appraiser in Foreign Post Office was prescribed as a document for availing Modvat credit in terms of Rule 57G by the Central Government by a Notification w.e.f. 19-1-1995. The certificates....

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....or the manufacture of duty paid final product. In the absence of any valid prescribed document, the certificates issued by the Appraisers of F.P.O. could be considered as the only legal documents illustrating duty paid nature of the inputs. Assuming that the said certificate was not a document prescribed under Rule 57G, then it would necessarily mean that benefit prescribed under the law was inadm....

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....acuna in law. If no document was prescribed for giving Modvat credit in respect of imports through post parcel, no Modvat credit itself could be allowed. He, therefore, submits that the impugned order is not correct and should be set aside. 3. Opposing the contentions, learned Advocate Shri K.K. Anand while reiterating the findings of the lower appellate authority further submits that this i....

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.... an amendment was itself made under Rule 57H allowing any document for the purpose of taking Modvat credit. He, therefore, submits that it is not correct to say that the certificate issued by an Appraiser in the Foreign Post Office was not a prescribed document. In any case he further submits that the Notification No. 2/95 dated 19-1-1995 revalidates that thing retrospectively. 5. I have car....