2005 (4) TMI 471

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....DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2.The appellants filed this appeal against the order-in-appeal passed by the Commissioner whereby the benefit of MODVAT credit was denied on the ground that credit was taken on the strength of endorsed Bill of Entry which is not valid duty paying documents.  3.The contention of the appellants is tha....

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.... the credit was taken on the strength of endorsed Bill of Entry, which was a not duty paying document. 6.We find that the Board's Circular dated 29-2-96 provides that where imported goods were transferred before the Customs clearance then there should be a declaration in the Bill of Entry endorsed by the proper officer of the Customs for enabling the manufacturing Unit to avail the credit. In thi....