https://www.taxtmi.com/caselaws?id=78410 Modvat credit cannot be denied merely because the assessee relied on the triplicate copy of an EDI-generated bill of entry. Rule 57G(3)(c) treated the triplicate copy as a relevant document for credit, and the Board's circular, issued to address EDI processing difficulties, recognised the duplicate EDI copy as acceptable under Rule 57H(4). Read together, these provisions showed that the EDI framework did not exclude the triplicate copy where it was actually generated. Credit was also supported by proof that the duty-paid imported goods were received and used in the factory, so denial of Modvat credit was unsustainable. en-us Wed, 07 Apr 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78410 Modvat credit cannot be denied merely because the assessee relied on the triplicate copy of an EDI-generated bill of entry. Rule 57G(3)(c) treated the triplicate copy as a relevant document for credit, and the Board's circular, issued to address EDI processing difficulties, recognised the duplicate EDI copy as acceptable under Rule 57H(4). Read together, these provisions showed that the EDI framework did not exclude the triplicate copy where it was actually generated. Credit was also supported by proof that the duty-paid imported goods were received and used in the factory, so denial of Modvat credit was unsustainable. Case-Laws Central Excise Wed, 07 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78410