https://www.taxtmi.com/caselaws?id=122587 Cenvat credit could not be denied merely because the bill of entry for imported inputs and capital goods received through courier was produced as a notarized certified copy rather than the original. Rule 7(1) of the Cenvat Credit Rules, 2002 permits credit on the basis of a bill of entry as a duty-paying document and does not require a rigid form. As the goods were duty paid, received in the factory, and used in or in relation to manufacture of excisable goods, the substantive conditions for credit were satisfied. The technical objection to document form alone was therefore insufficient to deny credit. en-us Fri, 18 May 2007 00:00:00 +0530 Wed, 10 Apr 2013 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122587 Cenvat credit could not be denied merely because the bill of entry for imported inputs and capital goods received through courier was produced as a notarized certified copy rather than the original. Rule 7(1) of the Cenvat Credit Rules, 2002 permits credit on the basis of a bill of entry as a duty-paying document and does not require a rigid form. As the goods were duty paid, received in the factory, and used in or in relation to manufacture of excisable goods, the substantive conditions for credit were satisfied. The technical objection to document form alone was therefore insufficient to deny credit. Case-Laws Central Excise Fri, 18 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122587