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    <title>2014 (7) TMI 573 - CESTAT  CHENNAI</title>
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    <description>CENVAT credit claimed on a consolidated original Bill of Entry and a photocopy of the Bill of Entry was examined for prima facie eligibility at the predeposit stage. The Tribunal noted that credit based on the consolidated original Bill of Entry was covered by an earlier decision cited by the applicant, but accepted the Revenue&#039;s objection that a photocopy was not enough where the original was allegedly lost and no supporting affidavit or FIR was produced. As a complete waiver was not justified, full predeposit relief was refused and only partial waiver was granted pending appeal.</description>
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      <title>2014 (7) TMI 573 - CESTAT  CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=249536</link>
      <description>CENVAT credit claimed on a consolidated original Bill of Entry and a photocopy of the Bill of Entry was examined for prima facie eligibility at the predeposit stage. The Tribunal noted that credit based on the consolidated original Bill of Entry was covered by an earlier decision cited by the applicant, but accepted the Revenue&#039;s objection that a photocopy was not enough where the original was allegedly lost and no supporting affidavit or FIR was produced. As a complete waiver was not justified, full predeposit relief was refused and only partial waiver was granted pending appeal.</description>
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      <pubDate>Tue, 11 Mar 2014 00:00:00 +0530</pubDate>
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