https://www.taxtmi.com/caselaws?id=95880 Attested xerox copies of Bills of Entry and customs appraiser certificates were treated as valid duty-paying documents for availing Modvat credit where the inputs were imported through courier and duty had been paid under the Bills of Entry. The duty particulars, though initially supported by copies of the Bills of Entry, were later certified by the customs appraiser, and that certification was accepted as sufficient compliance with the Modvat documentation requirement. The lower authority's acceptance of the documents was upheld, and the departmental objection to credit was rejected. en-us Thu, 04 Jan 2001 00:00:00 +0530 Fri, 16 Dec 2011 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95880 Attested xerox copies of Bills of Entry and customs appraiser certificates were treated as valid duty-paying documents for availing Modvat credit where the inputs were imported through courier and duty had been paid under the Bills of Entry. The duty particulars, though initially supported by copies of the Bills of Entry, were later certified by the customs appraiser, and that certification was accepted as sufficient compliance with the Modvat documentation requirement. The lower authority's acceptance of the documents was upheld, and the departmental objection to credit was rejected. Case-Laws Central Excise Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95880