{"id":40481,"date":"2001-08-30T00:00:00","date_gmt":"2001-08-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-mehul-enterprises-on-30-august-2001"},"modified":"2015-11-01T05:18:25","modified_gmt":"2015-10-31T23:48:25","slug":"commissioner-of-central-excise-vs-mehul-enterprises-on-30-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-mehul-enterprises-on-30-august-2001","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs Mehul Enterprises on 30 August, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs Mehul Enterprises on 30 August, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> 1. The Respondent availed of modvat credit on the strength of endorsed bill of entry. Show cause notice was issued seeking denial of the credit taken on the ground that the purchases were not made on the basis of high seas sale. The Dy. Commissioner denied the modvat credit and confirmed the recovery of Rs. 70,697\/-. The Commissioner (Appeals) relying upon the Tribunal judgment in the case of  CCE Vs. Goodlass Nerolac Paints Ltd.   (26) ELT 57 allowed the appeal. Hence the appeal from the Revenue.\n<\/p>\n<p> 2. In the grounds of appeal it is claimed that the Government have stipulated an endorsed bill of entry as modvatable document only in the case of high seas sale. On this ground prayer is made for setting aside the impugned order.\n<\/p>\n<p> 3. In a number of judgments the Tribunal has held that endorsed bill of entry is a modvatable document. Some of these judgments are listed below:\n<\/p>\n<p> 1995 (7) RLT 59  <\/p>\n<p> 1996 (83) ELT 681  <\/p>\n<p> 1996 (84) ELT 214  <\/p>\n<p> 1998 (99) ELT 144  <\/p>\n<p> 1998 (99) ELT 279  <\/p>\n<p> 1999 (112) ELT 299   <\/p>\n<p> 4. The Tribunal in holding so has not distinguished the buyers who have purchased on high seas sale basis and the buyers who have purchased the imported goods after the importation on payment of customs duty. In the judgment reproduced in 1998 (29) RLT 569 the Tribunal had taken cognisance of the circular of the Board permitting limited credit where sale is on high seas sale basis. In an identical issue Revenue had requested for a reference to the jurisdictional High Court which the Tribunal had turned down noting that the Tribunal had extended the meaning of the relaxation given by the Board was not correct. [ CCE Mumbai Vs. National Leather Cloth Manufacturing Company   1999 (113) ELT 229].\n<\/p>\n<p> 5. Once the endorsed bill of entry is held to be a modvatable document the kind of transaction which resulted in the transfer of property is not material. Therefore it is not appropriate to limit the eligibility of the document only where sale is on high seas sale basis.\n<\/p>\n<p> 6. The appeal does not succeed and is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Commissioner Of Central Excise, &#8230; vs Mehul Enterprises on 30 August, 2001 ORDER 1. The Respondent availed of modvat credit on the strength of endorsed bill of entry. Show cause notice was issued seeking denial of the credit taken on the ground that the purchases were not made [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-40481","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs Mehul Enterprises on 30 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-mehul-enterprises-on-30-august-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise, ... vs Mehul Enterprises on 30 August, 2001 - Free Judgements of Supreme Court &amp; 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