https://www.taxtmi.com/caselaws?id=202433 The Member (T) allowed the appeal, setting aside the Commissioner (Appeals)'s decision to deny credit to the appellants for bills of entry amounting to Rs. 2,33,573. The appellants' failure to produce the bills for defacement by the jurisdictional Central Excise authorities was deemed justified as they had surrendered the disputed bills to the Directorate of Revenue Intelligence (DRI) and were unable to obtain copies for defacement. The Member accepted that the DRI had collected the bills of entry and released copies on multiple occasions, leading to the conclusion that the denial of credit was unwarranted. en-us Thu, 22 Jul 2010 00:00:00 +0530 Tue, 01 Feb 2011 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202433 The Member (T) allowed the appeal, setting aside the Commissioner (Appeals)'s decision to deny credit to the appellants for bills of entry amounting to Rs. 2,33,573. The appellants' failure to produce the bills for defacement by the jurisdictional Central Excise authorities was deemed justified as they had surrendered the disputed bills to the Directorate of Revenue Intelligence (DRI) and were unable to obtain copies for defacement. The Member accepted that the DRI had collected the bills of entry and released copies on multiple occasions, leading to the conclusion that the denial of credit was unwarranted. Case-Laws Central Excise Thu, 22 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202433