https://www.taxtmi.com/caselaws?id=113522 Triplicate copy of a bill of entry was not accepted as a valid document for availing Modvat credit under Rule 57G of the Central Excise Rules, 1944, because it was not a proper prescribed basis for credit. The plea that the duplicate copy had been lost also failed, as there was no concrete evidence of loss; no FIR or comparable reliable proof was produced, and the record showed only a letter reporting the alleged loss. The cited authorities were found inapplicable on those facts, so denial of Modvat credit was upheld. en-us Wed, 02 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 16:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113522 Triplicate copy of a bill of entry was not accepted as a valid document for availing Modvat credit under Rule 57G of the Central Excise Rules, 1944, because it was not a proper prescribed basis for credit. The plea that the duplicate copy had been lost also failed, as there was no concrete evidence of loss; no FIR or comparable reliable proof was produced, and the record showed only a letter reporting the alleged loss. The cited authorities were found inapplicable on those facts, so denial of Modvat credit was upheld. Case-Laws Central Excise Wed, 02 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113522