https://www.taxtmi.com/caselaws?id=124261 The Appellants were initially denied CENVAT credit for imported goods due to submitting a photocopy instead of the required triplicate copy of the bill of entry. However, the Tribunal recognized the unique circumstances of courier imports and the attestation by the customs appraising officer on the computer-generated bill of entry. The Tribunal allowed duty credit upon proof of utilization and direct import satisfaction, remanding the matter for verification. A penalty of Rs. 5,000 was imposed for the failure to apply for credit properly, which was reduced from the original amount. en-us Fri, 11 Jul 2008 00:00:00 +0530 Mon, 04 Sep 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124261 The Appellants were initially denied CENVAT credit for imported goods due to submitting a photocopy instead of the required triplicate copy of the bill of entry. However, the Tribunal recognized the unique circumstances of courier imports and the attestation by the customs appraising officer on the computer-generated bill of entry. The Tribunal allowed duty credit upon proof of utilization and direct import satisfaction, remanding the matter for verification. A penalty of Rs. 5,000 was imposed for the failure to apply for credit properly, which was reduced from the original amount. Case-Laws Central Excise Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124261