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<h1>Appellate Tribunal allows Cenvat credit based on attested bills of entry. Revenue appeal dismissed.</h1> <h3>COMMR. OF C. EX. & SERVICE TAX, MEERUT-II Versus CENTURY PULP AND PAPER</h3> COMMR. OF C. EX. & SERVICE TAX, MEERUT-II Versus CENTURY PULP AND PAPER - 2015 (322) E.L.T. 746 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI upheld the decision allowing Cenvat credit based on attested copy of bills of entry. The Revenue's appeal was dismissed as there was no dispute on duty payment and receipt of goods by the respondent.