https://www.taxtmi.com/caselaws?id=329889 MODVAT credit could not be denied merely because the importer used a triplicate bill of entry copy, as it was a genuine bill of entry copy and the requirement was only that a bill of entry exist; the denial was therefore unsustainable and was set aside. Penalties were also not sustainable where the duty attributable to erection, commissioning and installation charges had already been paid before issuance of the show cause notice, so the penal provisions were not warranted and the penalties were dropped. The appeals thus succeeded to the extent of restoration of credit and removal of penalties, with the remaining order left undisturbed. en-us Thu, 19 Nov 2015 00:00:00 +0530 Tue, 12 Jul 2016 11:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329889 MODVAT credit could not be denied merely because the importer used a triplicate bill of entry copy, as it was a genuine bill of entry copy and the requirement was only that a bill of entry exist; the denial was therefore unsustainable and was set aside. Penalties were also not sustainable where the duty attributable to erection, commissioning and installation charges had already been paid before issuance of the show cause notice, so the penal provisions were not warranted and the penalties were dropped. The appeals thus succeeded to the extent of restoration of credit and removal of penalties, with the remaining order left undisturbed. Case-Laws Central Excise Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329889