https://www.taxtmi.com/caselaws?id=115743 Modvat credit was held not to be denied merely because the assessee did not file a separate Bill of Entry and relied on a photocopy instead. The goods were duty-paid, had been used in the factory, and there was no dispute about substantive eligibility to credit. The documentary lapse was treated as procedural and curable, with the department permitted to protect its interest by seeking an indemnity bond. On that basis, the credit was allowed notwithstanding the defect in the prescribed form of document. en-us Thu, 30 Sep 2004 00:00:00 +0530 Fri, 01 Jun 2012 15:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115743 Modvat credit was held not to be denied merely because the assessee did not file a separate Bill of Entry and relied on a photocopy instead. The goods were duty-paid, had been used in the factory, and there was no dispute about substantive eligibility to credit. The documentary lapse was treated as procedural and curable, with the department permitted to protect its interest by seeking an indemnity bond. On that basis, the credit was allowed notwithstanding the defect in the prescribed form of document. Case-Laws Central Excise Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115743