https://www.taxtmi.com/caselaws?id=270591 Cenvat credit is available on reconstructed bills of entry when the original documents are lost but the copies are authenticated by Customs and the genuineness of the duty payment is established. The age of the duty paying documents, by itself, is not a valid ground to deny credit where receipt of inputs and payment of duty are undisputed and the Cenvat Credit Rules prescribe no time limit for availing credit on inputs or capital goods. Credit is also admissible on air-conditioners installed in a factory office where the office forms part of the factory and the goods are used in relation to manufacture and business. en-us Fri, 09 Oct 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270591 Cenvat credit is available on reconstructed bills of entry when the original documents are lost but the copies are authenticated by Customs and the genuineness of the duty payment is established. The age of the duty paying documents, by itself, is not a valid ground to deny credit where receipt of inputs and payment of duty are undisputed and the Cenvat Credit Rules prescribe no time limit for availing credit on inputs or capital goods. Credit is also admissible on air-conditioners installed in a factory office where the office forms part of the factory and the goods are used in relation to manufacture and business. Case-Laws Central Excise Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270591