https://www.taxtmi.com/caselaws?id=1170 Credit under the applicable Cenvat regime could not be denied merely because the triplicate copy of the bill of entry was misplaced when the assessee produced a certified photocopy and other supporting documents. The adjudicating authority had relied on the earlier document requirement without applying the rules in force for the relevant period, even though the later regime recognised the bill of entry as an eligible document. The denial was therefore held unsustainable on the existing record and the matter was remanded for fresh consideration under the correct rules. en-us Tue, 21 Mar 2006 00:00:00 +0530 Mon, 14 Apr 2008 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1170 Credit under the applicable Cenvat regime could not be denied merely because the triplicate copy of the bill of entry was misplaced when the assessee produced a certified photocopy and other supporting documents. The adjudicating authority had relied on the earlier document requirement without applying the rules in force for the relevant period, even though the later regime recognised the bill of entry as an eligible document. The denial was therefore held unsustainable on the existing record and the matter was remanded for fresh consideration under the correct rules. Case-Laws Central Excise Tue, 21 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1170