https://www.taxtmi.com/caselaws?id=271850 The Tribunal allowed the appeal, granting the appellant CENVAT Credit on the photocopy of the courier bill of entry. Emphasizing substance over technicalities, the Tribunal held that the appellant's use of imported materials in manufacturing justified the credit claim, despite the lack of the original bill of entry. The decision underscored that procedural deficiencies should not obstruct legitimate credit entitlements. en-us Fri, 08 Jan 2016 00:00:00 +0530 Sat, 01 Oct 2016 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271850 The Tribunal allowed the appeal, granting the appellant CENVAT Credit on the photocopy of the courier bill of entry. Emphasizing substance over technicalities, the Tribunal held that the appellant's use of imported materials in manufacturing justified the credit claim, despite the lack of the original bill of entry. The decision underscored that procedural deficiencies should not obstruct legitimate credit entitlements. Case-Laws Central Excise Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271850