2004 (7) TMI 552

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....r the Respondent. [Order]. -  The appeal of the appellants is directed against the order passed by the Commissioner (Appeals), whereby their claim for Modvat credit was denied. The credit was denied on the ground that, duty paying documents namely, the bill of entry (B/E) has no endorsement in appellant's favour. The appellants pleaded that, the import was originally made by one M/s. Gu....

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....n the importer's request dated 5-8-93 shows that, the documents along with material was endorsed in appellant's favour by the importer by M/s. Gujarat Petrosynthese Ltd. 4. Ld. DR brought to my notice that, the adjudicating authority did comment on this fact and in the order-in-original, it has been noted that duty was paid on the goods on 11-8-93 and the importer M/s. Gujarat Petrosynthes....

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....endent of Central Excise, bears the testimony to the fact that, the goods and the duty paying documents have been received in the appellants factory. Therefore, substantial right of Modvat credit cannot be denied even if the duty paying documents contains deficiency. 6. I note that, since the basic fact of receipt of duty paid goods and their utilisation in the manufacture of final goods a....