https://www.taxtmi.com/caselaws?id=76553 A bill of entry is a prescribed document for availment of Cenvat credit on imported inputs, so credit on the strength of original bills of entry was admissible. Xerox copies of bills of entry, however, were not accepted as sufficient evidence by themselves for credit. The assessee was entitled to a reasonable opportunity to produce certified or attested copies from the proper customs officer, and the matter was remanded for fresh consideration after granting such opportunity and a personal hearing. The credit claim on the xerox-copy documents was not finally allowed at that stage. en-us Wed, 12 Aug 2009 00:00:00 +0530 Mon, 05 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76553 A bill of entry is a prescribed document for availment of Cenvat credit on imported inputs, so credit on the strength of original bills of entry was admissible. Xerox copies of bills of entry, however, were not accepted as sufficient evidence by themselves for credit. The assessee was entitled to a reasonable opportunity to produce certified or attested copies from the proper customs officer, and the matter was remanded for fresh consideration after granting such opportunity and a personal hearing. The credit claim on the xerox-copy documents was not finally allowed at that stage. Case-Laws Central Excise Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76553