TaxTMI 
TaxTMI 
2002 (6) TMI 126
X X X X Extracts X X X X
X X X X Extracts X X X X
....They were issued a show cause notice dated 3-5-1999 by the Superintendent of Central Excise, Range -III, Noida in which it was alleged that they had wrongly availed the Modvat credit amounting to Rs. 2,19,029/- in their RG 23A Part II on 23-10-1998. This allegation was made on the ground that the Modvat credit was availed on the strength of the photocopy of Bill of Entry dated 3-10-1998. On consid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bserved that the party had taken the Modvat credit on the strength of the photocopy of the triplicate copy of the Bill of Entry. However, when objected to by the departmental authorities, the party obtained a certificate issued by the proper officer of Customs at the port of clearance under Rule 57G(6)(b) certifying the payment of additional duty of customs of the amount of which the party had tak....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arty under Rule 57G(6)(b) of Central Excise Rules, 1944. The same contention is raised in their written memo of appeal by the Revenue. It is not in dispute that the manufacturer can avail the Modvat credit on the strength of the certificate issued by the proper officer of Customs at the port/airport of the importation of such goods if the triplicate copy of Bill of Entry has been lost in transit. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ying himself that the triplicate copy of the bill of entry was lost. Having admitted that the certificate issued by the proper officer of Customs at the port/airport on importation is a valid document for the purpose of availing the Modvat credit thereon, six months period for the purpose of availment of the Modvat credit in this case should be reckoned from the date of the certificate and not the....