https://www.taxtmi.com/caselaws?id=50782 Modvat credit could not be denied solely because the assessee produced an attested copy of the Bill of Entry after the original triplicate copy was lost. Where the department accepted the loss and issued an attested copy, that document was treated as an acceptable duty-paying document for proving credit entitlement. The operative effect was that duly attested documentary evidence, in the circumstances, was sufficient to support availment of Modvat credit, and denial on the ground of non-production of the original was not justified. en-us Tue, 11 Sep 2001 00:00:00 +0530 Wed, 08 Sep 2010 15:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50782 Modvat credit could not be denied solely because the assessee produced an attested copy of the Bill of Entry after the original triplicate copy was lost. Where the department accepted the loss and issued an attested copy, that document was treated as an acceptable duty-paying document for proving credit entitlement. The operative effect was that duly attested documentary evidence, in the circumstances, was sufficient to support availment of Modvat credit, and denial on the ground of non-production of the original was not justified. Case-Laws Central Excise Tue, 11 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50782