https://www.taxtmi.com/caselaws?id=92039 Modvat credit could not be denied solely because the original triplicate Bill of Entry was later replaced by a reconstructed attested copy, where receipt of the imported inputs and their use in manufacture were undisputed. The department accepted that the credit had originally been taken on the triplicate copy and did not dispute identity, receipt, or utilisation of the goods. In those circumstances, substantial compliance with the document requirements was sufficient, and the reconstructed copy produced for defacement did not invalidate the credit. Credit was therefore admissible despite the procedural loss of the original document. en-us Mon, 29 Jun 1998 00:00:00 +0530 Mon, 24 Oct 2011 11:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92039 Modvat credit could not be denied solely because the original triplicate Bill of Entry was later replaced by a reconstructed attested copy, where receipt of the imported inputs and their use in manufacture were undisputed. The department accepted that the credit had originally been taken on the triplicate copy and did not dispute identity, receipt, or utilisation of the goods. In those circumstances, substantial compliance with the document requirements was sufficient, and the reconstructed copy produced for defacement did not invalidate the credit. Credit was therefore admissible despite the procedural loss of the original document. Case-Laws Central Excise Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92039