https://www.taxtmi.com/caselaws?id=350952 A certified photocopy of the triplicate bill of entry may satisfy the documentary requirement for Modvat credit under Rule 57G where the original was lost after the imported inputs were received and duty had already been paid. The Madras HC treated the requirement as procedural rather than mandatory in a way that would defeat credit, because receipt of the goods, payment of duty, and use in manufacture were not disputed. Since the Customs-certified copy remained verifiable and the substantive conditions were met, denial of credit for non-production of the original triplicate copy was considered unsustainable. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 16 Nov 2017 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350952 A certified photocopy of the triplicate bill of entry may satisfy the documentary requirement for Modvat credit under Rule 57G where the original was lost after the imported inputs were received and duty had already been paid. The Madras HC treated the requirement as procedural rather than mandatory in a way that would defeat credit, because receipt of the goods, payment of duty, and use in manufacture were not disputed. Since the Customs-certified copy remained verifiable and the substantive conditions were met, denial of credit for non-production of the original triplicate copy was considered unsustainable. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350952