https://www.taxtmi.com/forum/issue?id=111256 The operative position is that Cenvat credit requires inputs to be duty-paid and actually received and utilised in manufacture; procedural documentary requirements may be met by xerox copies certified by Customs when the original bill of entry is held by another beneficiary or is unavailable, but the original must be produced on demand and books must evidence receipt and utilisation. en-us Wed, 21 Dec 2016 12:08:18 +0530 Thu, 23 Jan 2025 15:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111256 The operative position is that Cenvat credit requires inputs to be duty-paid and actually received and utilised in manufacture; procedural documentary requirements may be met by xerox copies certified by Customs when the original bill of entry is held by another beneficiary or is unavailable, but the original must be produced on demand and books must evidence receipt and utilisation. Discussion-Forum Central Excise Wed, 21 Dec 2016 12:08:18 +0530 https://www.taxtmi.com/forum/issue?id=111256