Cenvat credit on attested Bill of Entry copies is admissible when receipt, use, and duty payment are proved.

Cenvat credit was admissible on attested certified copies of Bills of Entry where the credit rule required a Bill of Entry but did not restrict the form to the original, duplicate, or triplicate copy. The certified copies were accepted because the assessee proved receipt of the imported capital goods in the factory, installation and use in manufacture, and payment of additional customs duty. The departmental circular was treated as confirming that the prescribed documents are meant for verification and that actual purchase and use of the goods must be established, which was done here.

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Issues: Whether Cenvat credit could be availed on the basis of attested copies of Bills of Entry.

Analysis: The relevant rule permitted credit on the basis of a Bill of Entry and did not confine the expression to the original, duplicate, or triplicate copy. The certified copies produced by the assessee were supported by evidence that the imported capital goods had been received in the factory, installed, and used in manufacture, and that the additional customs duty had been paid. The departmental circular also indicated that the prescribed documents serve the purpose of verification and that the manufacturer must establish purchase and use of the goods, which was done here.

Conclusion: Cenvat credit was admissible on attested copies of Bills of Entry, and the appeal succeeded.

Ratio Decidendi: Where the applicable credit rule requires a Bill of Entry but does not restrict the form of the copy, attested certified copies supported by proof of receipt, use, and duty payment are sufficient for Cenvat credit.

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