1997 (11) TMI 324

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....hri A.M. Tilak, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. -  Shri M.P. Devnath, ld. Counsel appearing for the applicant submits that applicant himself is an importer of the goods and had taken Modvat credit of CVD on the strength of triplicate copy of the Bill of Entry. He submits that before the submission of the triplicate copy of the Bill of Entry along with th....

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.... of the Bill of Entry if the assessee indemnifies the Government by executing an Indemnity Bond to make good the loss, if any, comes to the notice of the Customs Authorities because of the abuse of triplicate copy (original) of the Bill of Entry. He submits that there are a number of decisions of this Tribunal where the Tribunal had allowed taking Modvat credit on the photostat copy of the Bill of....

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.... Industrial Cables India Limited v. Collector of Central Excise reported in 1997 (94) E.L.T. 379 and the Final Order No. A/805/97-NB, dated 1-7-1997 [1998 (98) E.L.T. 743 (Tri.)] and in the case of Nicco Corporation Limited (Cable Division) v. Commissioner of Central Excise, Calcutta-II - 1998 (100) E.L.T. 449 (Tri.) 1997 (22) RLT 607 (T) fully covers their case and therefore prays that full pre-d....

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....redit on the strength of photostat copy or reconstructed copy of the Bill of Entry inasmuch as there was no corresponding rule on the Bills of Entry as there was one for invoice which was introduced with effect from 1-4-1994. The ld. JDR reiterated the findings of the .................. 4. Heard the submissions of both sides. We note that the issue is contentious inasmuch as all the decisi....