TMI Blog1998 (11) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... d facts of this case are as follows :- 1.2The respondents herein took Modvat credit of duty paid on import of goods imported through post parcels through Foreign Post Office. Certificate from an Appraiser in Foreign Post Office was prescribed as a document for availing Modvat credit in terms of Rule 57G by the Central Government by a Notification w.e.f. 19-1-1995. The certificates produced in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of duty paid final product. In the absence of any valid prescribed document, the certificates issued by the Appraisers of F.P.O. could be considered as the only legal documents illustrating duty paid nature of the inputs. Assuming that the said certificate was not a document prescribed under Rule 57G, then it would necessarily mean that benefit prescribed under the law was inadmissible just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw. If no document was prescribed for giving Modvat credit in respect of imports through post parcel, no Modvat credit itself could be allowed. He, therefore, submits that the impugned order is not correct and should be set aside. 3. Opposing the contentions, learned Advocate Shri K.K. Anand while reiterating the findings of the lower appellate authority further submits that this is not a case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was itself made under Rule 57H allowing any document for the purpose of taking Modvat credit. He, therefore, submits that it is not correct to say that the certificate issued by an Appraiser in the Foreign Post Office was not a prescribed document. In any case he further submits that the Notification No. 2/95 dated 19-1-1995 revalidates that thing retrospectively. 5. I have carefully considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve effect. The power which was earlier exercisable by the Board prescribing a document under Rule 57G was given to Central Government. Therefore, a document prescribed by the Board continued to be a valid document for the purpose of taking Modvat credit unless it is specifically taken away by the Central Government. There is no Notification brought to my notice where during the intervening period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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