2004 (7) TMI 552

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....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 The appellants pleaded that, the import was originally made by one M/s. Gujarat Petrosynthese Ltd.....

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....ed 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 Petrosynthese Ltd., made the sale to M/s. ....