https://www.taxtmi.com/caselaws?id=289004 Modvat credit was found admissible where imported inputs were duty paid and actually received, but the original bill of entry was lost in transit. The Tribunal treated the certified Customs third copy as sufficient proof of duty payment and receipt of the inputs, holding that the defect was evidentiary only and did not negate eligibility for credit. It also noted the absence of any jurisdictional trade notice prohibiting such credit. On that basis, denial of Modvat credit was unsustainable. en-us Tue, 20 Apr 1999 00:00:00 +0530 Thu, 09 Jul 2020 15:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289004 Modvat credit was found admissible where imported inputs were duty paid and actually received, but the original bill of entry was lost in transit. The Tribunal treated the certified Customs third copy as sufficient proof of duty payment and receipt of the inputs, holding that the defect was evidentiary only and did not negate eligibility for credit. It also noted the absence of any jurisdictional trade notice prohibiting such credit. On that basis, denial of Modvat credit was unsustainable. Case-Laws Central Excise Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289004