https://www.taxtmi.com/caselaws?id=104853 Modvat credit on imported inputs could not be refused merely because the original triplicate Bill of Entry was unavailable, where Customs issued a reconstructed certified triplicate copy and the duty-paid nature, receipt, and use of the inputs were undisputed. The Tribunal treated the reconstructed document as sufficient compliance with the prescribed duty-paying evidence for the relevant period. On that basis, the documentary defect was held to be only technical, and substantial compliance with the rule was accepted for credit purposes. Credit was therefore admissible on the reconstructed triplicate copy of the Bill of Entry. en-us Thu, 02 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104853 Modvat credit on imported inputs could not be refused merely because the original triplicate Bill of Entry was unavailable, where Customs issued a reconstructed certified triplicate copy and the duty-paid nature, receipt, and use of the inputs were undisputed. The Tribunal treated the reconstructed document as sufficient compliance with the prescribed duty-paying evidence for the relevant period. On that basis, the documentary defect was held to be only technical, and substantial compliance with the rule was accepted for credit purposes. Credit was therefore admissible on the reconstructed triplicate copy of the Bill of Entry. Case-Laws Central Excise Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104853