https://www.taxtmi.com/caselaws?id=205135 CENVAT credit should not be denied merely because the bill of entry was produced as a xerox copy, where receipt of duty-paid goods, payment of duty, and use of the inputs in manufacture are otherwise established. If the assessee has bona fide sought the original or a certified copy but could not obtain it, Rule 9(2) permits the authority to treat the defect as technical and allow credit when substantive entitlement is shown. The focus is on the genuineness of the transaction and the availability of supporting evidence, not on mechanical rejection for a document-form lapse. en-us Tue, 05 Apr 2011 00:00:00 +0530 Sat, 08 Jun 2013 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205135 CENVAT credit should not be denied merely because the bill of entry was produced as a xerox copy, where receipt of duty-paid goods, payment of duty, and use of the inputs in manufacture are otherwise established. If the assessee has bona fide sought the original or a certified copy but could not obtain it, Rule 9(2) permits the authority to treat the defect as technical and allow credit when substantive entitlement is shown. The focus is on the genuineness of the transaction and the availability of supporting evidence, not on mechanical rejection for a document-form lapse. Case-Laws Central Excise Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205135