https://www.taxtmi.com/caselaws?id=214719 Denial of Cenvat credit based on a photocopy of the bill of entry was examined in light of a reconstructed bill of entry produced before the Tribunal. As the reconstructed document had not been considered by the first appellate authority, and the credit eligibility required examination on merits, the impugned order was set aside. The matter was remitted to the first appellate authority for fresh consideration of the admissibility of credit and the related penalty issue after taking the reconstructed bill of entry into account. en-us Thu, 14 Jun 2012 00:00:00 +0530 Thu, 05 Jul 2012 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214719 Denial of Cenvat credit based on a photocopy of the bill of entry was examined in light of a reconstructed bill of entry produced before the Tribunal. As the reconstructed document had not been considered by the first appellate authority, and the credit eligibility required examination on merits, the impugned order was set aside. The matter was remitted to the first appellate authority for fresh consideration of the admissibility of credit and the related penalty issue after taking the reconstructed bill of entry into account. Case-Laws Central Excise Thu, 14 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214719