Cenvat credit on certified bill of entry accepted where genuineness, receipt, and use of inputs were undisputed.

Cenvat credit was held admissible where the bill of entry was in the assessee's name and the Customs authorities had certified the copy produced. The loss of the original importer's copy did not defeat eligibility when receipt and use of the inputs were undisputed, the transaction was genuine, and the Revenue had not shown misuse through verification. A contrary precedent was distinguished because the documents there were not in the assessee's name. On that basis, denial of credit, interest, and penalty was found unsustainable, and consequential relief followed.

---

---

Issues: Whether Cenvat credit could be denied merely because the credit was taken on the basis of a certified copy of the bill of entry when the bill of entry stood in the appellant's name and receipt and use of the inputs were not in dispute.

Analysis: The document prescribed for availment of credit was the bill of entry, and the loss of the importer's copy did not nullify the underlying eligibility where the Customs authority had certified the copy and the genuineness of the transaction was not doubted. The substantive requirement was satisfied because the inputs were shown to have been received and utilised, and the Revenue had not undertaken any verification to establish misuse. The contrary decision relied upon by the Revenue was distinguished on the basis that the documents there were not in the appellant's name.

Conclusion: Cenvat credit could not be denied on the ground that the appellant relied upon a certified copy of the bill of entry, and the denial of credit, penalty, and interest was unsustainable.

Final Conclusion: The appeal succeeded and the appellant was held entitled to the credit with consequential relief.

Ratio Decidendi: Where the prescribed duty document is shown to be genuine and the substantive conditions for credit are otherwise fulfilled, credit cannot be denied solely because the original copy is unavailable and a certified copy is produced.

---