https://www.taxtmi.com/caselaws?id=3135 The Appellate Tribunal CESTAT CHENNAI set aside the lower authorities' denial of CENVAT credit to the appellant for using photocopies of courier Bills of Entry. The Tribunal found that the denial based solely on the use of photocopies was unjustified, as the facts regarding the duty-paid nature of the goods and the utilization of inputs were undisputed. The judgment emphasized the admissibility of photocopies of Bills of Entry for claiming CENVAT credit, particularly in cases where original documents were not easily accessible to importers. The appeals were allowed, overturning the denial of CENVAT credit. en-us Fri, 02 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3135 The Appellate Tribunal CESTAT CHENNAI set aside the lower authorities' denial of CENVAT credit to the appellant for using photocopies of courier Bills of Entry. The Tribunal found that the denial based solely on the use of photocopies was unjustified, as the facts regarding the duty-paid nature of the goods and the utilization of inputs were undisputed. The judgment emphasized the admissibility of photocopies of Bills of Entry for claiming CENVAT credit, particularly in cases where original documents were not easily accessible to importers. The appeals were allowed, overturning the denial of CENVAT credit. Case-Laws Central Excise Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3135