https://www.taxtmi.com/caselaws?id=189625 Modvat credit of CVD was held admissible where the import and duty payment had been verified by the Customs House, because entitlement was established on merits despite production of only a xerox copy of the duplicate bill of entry. Denial of credit on that ground alone was treated as unduly technical, and a reconstructed duplicate or its verified equivalent was considered sufficient to prove the claim. The assessee was therefore entitled to the credit. en-us Thu, 06 Mar 2003 00:00:00 +0530 Sat, 14 Jan 2017 12:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189625 Modvat credit of CVD was held admissible where the import and duty payment had been verified by the Customs House, because entitlement was established on merits despite production of only a xerox copy of the duplicate bill of entry. Denial of credit on that ground alone was treated as unduly technical, and a reconstructed duplicate or its verified equivalent was considered sufficient to prove the claim. The assessee was therefore entitled to the credit. Case-Laws Central Excise Thu, 06 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189625