TMI Blog2010 (4) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of export of textile yarn fabrics, shirtings etc. They had taken Modvat credit of Rs. 12,18,385/-. Revenue is in appeal against the impugned order wherein the Commissioner has held that appellant is entitled to Modvat credit taken on the basis of provisionally assessed bill of entry introduced in their favour. 2. Heard both the sides. In this case the matter is before this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of entry have been finally assessed or otherwise and therefore he has travelled beyond the directions of the Hon ble Tribunal. 3. For better appreciation we reproduce the relevant portion in the order of the Tribunal remanding the matter to the Commissioner (Appeals). 5. In the instant case, the appellants have been denied Modvat credit availed on Bill of Entries, which were provisionally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d final assessment order was not produced even after five years, cannot be a ground for denial prima-facie. Thereafter the Tribunal observed that the Commissioner has failed to consider the fact that the proposal for denial of credit was on the ground that the bills of entry were endorsed. After making these observations, the Tribunal directed the Commissioner to consider whether denial of credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find any omission on the part of the Commissioner (Appeals) for having failed to verify whether the bills of entry have been finally assessed or not. It is very pertinent to note that even after more than ten years, the Revenue has not bothered to verify whether bills of entry have been finally assessed. Therefore we do not find any merit as regards this ground. As regards endorsed bills of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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