https://www.taxtmi.com/caselaws?id=52253 Input tax credit on a bill of entry may be preserved where the original document is untraceable and only a certified xerox copy is available, provided the assessee safeguards against misuse. Here, credit had been taken on the basis of the triplicate copy, and the customs authorities could not trace the original bill of entry or issue a reconstructed copy. The Tribunal required the assessee to furnish an indemnity bond securing the duty amount and, subject to that condition, permitted the credit already taken. en-us Fri, 29 Aug 2003 00:00:00 +0530 Mon, 04 Oct 2010 15:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52253 Input tax credit on a bill of entry may be preserved where the original document is untraceable and only a certified xerox copy is available, provided the assessee safeguards against misuse. Here, credit had been taken on the basis of the triplicate copy, and the customs authorities could not trace the original bill of entry or issue a reconstructed copy. The Tribunal required the assessee to furnish an indemnity bond securing the duty amount and, subject to that condition, permitted the credit already taken. Case-Laws Central Excise Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52253