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    <title>2017 (9) TMI 1310 - CESTAT KOLKATA</title>
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    <description>Cenvat credit was treated as allowable where the assessee substantiated import and receipt of inputs through Bill of Entry copies, transport papers, supplier invoices, bank extracts and, where needed, a customs certificate issued for a lost or mutilated Bill of Entry; Rule 9 of the Cenvat Credit Rules, 2004 was satisfied and the credit could not be denied on that ground. Credit was also held admissible on PP woven sacks received under Rule 16(2) of the Central Excise Rules, 2002, as no statutory bar was shown. Where the disputed credit had already been reversed with interest on the basis of an invalid invoice, no further denial survived.</description>
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      <description>Cenvat credit was treated as allowable where the assessee substantiated import and receipt of inputs through Bill of Entry copies, transport papers, supplier invoices, bank extracts and, where needed, a customs certificate issued for a lost or mutilated Bill of Entry; Rule 9 of the Cenvat Credit Rules, 2004 was satisfied and the credit could not be denied on that ground. Credit was also held admissible on PP woven sacks received under Rule 16(2) of the Central Excise Rules, 2002, as no statutory bar was shown. Where the disputed credit had already been reversed with interest on the basis of an invalid invoice, no further denial survived.</description>
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