2005 (12) TMI 10

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....ed against the order-in-appeal dated 10.12.2003 wherein the Commissioner (Appeals) has upheld the order of the adjudicating authority in respect of denial of modvat credit on the endorsed bill of entry. 2. The relevant facts for my consideration are that, the appellants during the months of September 1997 and February 1998 availed modvat credit on the strength of a Bill of Entry. The said Bill ....

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.... of Entry was decided by the Tribunal in the case of Tata Iron & Steel Co. Ltd. Vs. CCE, Jamshedpnr, 2001 (137) ELT 761 (T), wherein the endorsed Bill of Entry was not considered as the duty paying documents. The relevant portion of the Tribunal's order which settles the issue, is as follows: "The appellants are not entitled to the claim of Modvat Credit in respect of endorsed bills of entry, H....