1998 (8) TMI 287

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....erred to as the Appellant) against Order-in-Original No. 155/C.Ex./ADC/97, dated 23-4-1997 (here-in-after referred to as the impugned order) passed by the Additional Commissioner, Central Excise, Bhopal (here-in-after referred to as the Adjudicating Authority). 2. An application under Section 35F of Central Excise Act, 1944 for the waiver of pre-deposit of the amount under the impugned order....

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....t but they had submitted a photocopy of the Bill of Entry duly attested by the Customs along with the original TR-6 challan. It was submitted by him that TR-6 challan has been held to be a valid duty paying document for availing Modvat credit by the CEGAT vide their discussion in the case of Basant products (India) v. CCE, Kanpur; 1998 (76) ECR 188 (Tribunal). As such they are eligible for the cre....

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....B (DB), dated 12-6-1998. Wherein it has been held that "credit on reconstructed Bill of Entry is admissible if the department is satisfied about the receipt of the inputs which are imported one and which were imported by the appellants themselves and the inputs have been utilised in the manufacture of finished goods it may safety be presumed in the light of above facts that the substantial complia....