Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Allowance of Modvat credit based on attested copy of Bill of Entry upheld by Appellate Tribunal.</h1> <h3>INGERSOLL-RAND (INDIA) PVT. LTD. Versus COMMR. OF C. EX., BANGALORE-II</h3> INGERSOLL-RAND (INDIA) PVT. LTD. Versus COMMR. OF C. EX., BANGALORE-II - 2001 (138) E.L.T. 1058 (Tri. - Bang.) The Appellate Tribunal CEGAT, Bangalore allowed Modvat credit based on attested copy of Bill of Entry, even though the original was lost. The department issued a certified copy, justifying the credit. The Tribunal decision supported accepting attested copies as valid duty paying documents. The appeal was allowed, granting consequential relief.