Attested Bill of Entry accepted as duty-paying document, so Modvat credit could not be denied after loss of the original copy.

Modvat credit could not be denied solely because the assessee produced an attested copy of the Bill of Entry after the original triplicate copy was lost. Where the department accepted the loss and issued an attested copy, that document was treated as an acceptable duty-paying document for proving credit entitlement. The operative effect was that duly attested documentary evidence, in the circumstances, was sufficient to support availment of Modvat credit, and denial on the ground of non-production of the original was not justified.

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Issues: Whether Modvat credit could be denied merely because the assessee produced an attested copy of the Bill of Entry after loss of the original triplicate copy.

Analysis: The department had accepted the loss of the triplicate copy and issued an attested copy of the Bill of Entry. The Tribunal treated the attested copy, in the circumstances, as an acceptable duty-paying document and relied on the view that such a document, when duly attested, can support credit entitlement.

Conclusion: Modvat credit could not be denied on that ground, and the assessee was entitled to the benefit.

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