https://www.taxtmi.com/caselaws?id=53355 Cenvat credit was admissible on attested certified copies of Bills of Entry where the credit rule required a Bill of Entry but did not restrict the form to the original, duplicate, or triplicate copy. The certified copies were accepted because the assessee proved receipt of the imported capital goods in the factory, installation and use in manufacture, and payment of additional customs duty. The departmental circular was treated as confirming that the prescribed documents are meant for verification and that actual purchase and use of the goods must be established, which was done here. en-us Mon, 20 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53355 Cenvat credit was admissible on attested certified copies of Bills of Entry where the credit rule required a Bill of Entry but did not restrict the form to the original, duplicate, or triplicate copy. The certified copies were accepted because the assessee proved receipt of the imported capital goods in the factory, installation and use in manufacture, and payment of additional customs duty. The departmental circular was treated as confirming that the prescribed documents are meant for verification and that actual purchase and use of the goods must be established, which was done here. Case-Laws Central Excise Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53355