https://www.taxtmi.com/caselaws?id=191997 A courier bill of entry can serve as a valid document for CENVAT credit where the import and clearance scheme supports its use and the record shows that the inputs were actually received and used in the manufacture of dutiable final products. On that basis, xerox copies of courier bills of entry were accepted as sufficient for credit purposes, and the denial of CENVAT credit was found unsustainable. The cited precedents were applied to confirm that document form alone did not defeat credit when the substantive conditions were otherwise satisfied. en-us Fri, 08 Jan 2016 00:00:00 +0530 Tue, 09 May 2017 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191997 A courier bill of entry can serve as a valid document for CENVAT credit where the import and clearance scheme supports its use and the record shows that the inputs were actually received and used in the manufacture of dutiable final products. On that basis, xerox copies of courier bills of entry were accepted as sufficient for credit purposes, and the denial of CENVAT credit was found unsustainable. The cited precedents were applied to confirm that document form alone did not defeat credit when the substantive conditions were otherwise satisfied. Case-Laws Central Excise Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191997