https://www.taxtmi.com/caselaws?id=86766 Modvat credit on imported inputs could not be denied merely because the claim was supported by a photostat copy of the triplicate Bill of Entry and a quadruplicate Bill of Entry, where customs authentication showed duty payment, the CVD amount was evidenced, and an indemnity bond had been executed. The Tribunal applied the relevant Trade Notice permitting credit on a photostat copy when the original triplicate Bill of Entry was lost, subject to revenue protection through an indemnity bond. On that basis, the documentary evidence was treated as sufficient and the denial of credit was held unjustified. en-us Thu, 10 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86766 Modvat credit on imported inputs could not be denied merely because the claim was supported by a photostat copy of the triplicate Bill of Entry and a quadruplicate Bill of Entry, where customs authentication showed duty payment, the CVD amount was evidenced, and an indemnity bond had been executed. The Tribunal applied the relevant Trade Notice permitting credit on a photostat copy when the original triplicate Bill of Entry was lost, subject to revenue protection through an indemnity bond. On that basis, the documentary evidence was treated as sufficient and the denial of credit was held unjustified. Case-Laws Central Excise Thu, 10 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86766