2003 (1) TMI 596

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..... Shri D.N. Choudhary, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Jay Bharat Maruti Ltd. is whether the Modvat credit of the duty paid on inputs is available to them on the strength of endorsed Bills of Entry. 2. Shri A.R. Madho Rao, learned Advocate, submitted that the Appellants manufactured automobile compo....

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....d the goods in terms of the procedure prescribed by the Board Circular dated 29-2-96 and Trade Notice No. 13/96, dated 11-4-96 issued by Mumbai Commissionerate No. I which clarifies that the imported goods can be diverted by making a declaration on the reverse of Bill of Entry mentioning that the consignment is being diverted to the unit for availing the credit and this declaration is to be endors....

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....Cenvat credit to the Appellants therein following the Board's Circular No. 179/13/95-CX. 8, dated 29-2-96 and Boards' Circular No. 96/7/95-CX, dated 13-2-95 on the strength of endorsed Bills of Entries. The Tribunal therein has held as under : "4.......We also observe that though the subject mentioned in the Circular dated 29-2-96 is a problem faced in availing Modvat on the Bill of Entry in th....

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....th the situation (i) whereas Para 4 deals with the situation mentioned in Sr. No. (ii). In our view Paragraph 4 which reads as under is applicable to the facts of the present matter :- "4. Where the imported goods are still in Customs dock area and the manufacturer/importer decides to divert/transfer the goods, a declaration by the manufacturer/importer can be made on the reverse of tripli....