https://www.taxtmi.com/caselaws?id=52599 A photocopy of the Bill of Entry, read with the importer's certificate evidencing duty payment and movement of the imported paper sacks to the manufacturing units, was treated as sufficient documentation for Cenvat credit. Rule 7(b) of the Cenvat Credit Rules recognises a supplementary invoice or similar document evidencing payment of duty as an eligible credit document, and the original import document was not required where the duty-paid nature of the inputs and their receipt for manufacture were established. Credit could not be denied on the ground that the original Bill of Entry was not produced. en-us Tue, 25 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52599 A photocopy of the Bill of Entry, read with the importer's certificate evidencing duty payment and movement of the imported paper sacks to the manufacturing units, was treated as sufficient documentation for Cenvat credit. Rule 7(b) of the Cenvat Credit Rules recognises a supplementary invoice or similar document evidencing payment of duty as an eligible credit document, and the original import document was not required where the duty-paid nature of the inputs and their receipt for manufacture were established. Credit could not be denied on the ground that the original Bill of Entry was not produced. Case-Laws Central Excise Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52599