https://www.taxtmi.com/caselaws?id=755081 CENVAT credit cannot be denied solely for non-production of the original Bill of Entry where import, receipt of goods, and duty payment are otherwise established. Certified copies, a police loss certificate, and a Customs certificate verifying the import and duty-paid particulars were treated as sufficient proof in the absence of the originals. The proviso to Rule 9(2) of the CENVAT Credit Rules, 2004 supports verification of incomplete documents, and the cited authorities on photocopies and secondary evidence were distinguished as inapplicable to this credit claim. en-us Thu, 04 Jul 2024 00:00:00 +0530 Sat, 06 Jul 2024 07:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755081 CENVAT credit cannot be denied solely for non-production of the original Bill of Entry where import, receipt of goods, and duty payment are otherwise established. Certified copies, a police loss certificate, and a Customs certificate verifying the import and duty-paid particulars were treated as sufficient proof in the absence of the originals. The proviso to Rule 9(2) of the CENVAT Credit Rules, 2004 supports verification of incomplete documents, and the cited authorities on photocopies and secondary evidence were distinguished as inapplicable to this credit claim. Case-Laws Central Excise Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755081