2003 (5) TMI 409

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....ushkarna, JDR, for the Respondent. [Order]. - The appellants had taken Modvat credit of CVD of Rs. 1,59,510/- paid on inputs imported and cleared by them under two Bills of Entry mentioned below :- (1)     Bill of Entry No. 922876, dated 6-10-95 showing CVD of Rs. 66,328.40. (2)     Bill of Entry No. 931999, dated 13-11-95 showing CVD of Rs. 93,1....

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....d. It is further submitted by the Counsel that the TR-6 challans evidencing payment of duties of customs on the goods were produced before the original authority but the same were not accepted as valid proof of payment of the duties on the goods. The Commissioner (Appeals) also has not properly examined the correlatibility of the TR-6 challans to the Bills of Entry. Ld. Counsel further relies on t....

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....f CVD on the imported goods covered by the Bills of Entry. Copies of these challans are available on record. One of these two challans indicates payment of total amount of duties of customs of Rs. 1,76,876/-. No amount of CVD is separately shown in this document. However, this document indicates that the payment of the said amount of duties of customs is against one of the subject Bills of Entry. ....