2004 (2) TMI 167

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....Member (J)]. - This appeal arises out of and is directed against the Order-in-Appeal No. 193/2001 (H-I) C.E., dated 13-11-2001 passed by the Commissioner of Central Excise (Appeals), Hyderabad. 2. The issue relates to Modvat credit on imported goods. The appellants are the manufacturers of Metal Containers made of black sheets, etc., falling under Chapter Sub-heading No. 7310.00 of the Schedule....

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....is the mandatory requirement as per the rules. Hence, they are not valid duty paid documents for availing Modvat credit. Further, as per proviso to Rule 57G(6) of the Central Excise Rules, 1944, no credit or receipt entry shall be allowed under this Rule after six months of the date of issue of the Bill of Entry. The Bill of Entry in the instant case is dated 27-5-1998 and the dealer has been regi....

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....he importer only after the proper officer of customs makes the order for their clearance. He is able to physically deal with them only after this date. He has no control whatever over the processes in the custom house relating to assessment of the goods. There is also no date of issue for a Bill of Entry, unlike an invoice issued under the Central Excise Rules. The date of issue of a Bill of Entry....