https://www.taxtmi.com/caselaws?id=54399 Modvat credit could not be denied merely because the assessee produced a certified photocopy of the Bill of Entry instead of a customs certificate, where the document contained the relevant import and duty particulars. Rule 57G(6), as substituted by Notification No. 15/98-C.E. (N.T.), allowed credit when the triplicate copy of the Bill of Entry was lost and the necessary particulars were certified by the proper customs officer. An authenticated photocopy marked true by the Superintendent at the port of import, and carrying the essential particulars of import and duty payment, satisfied that requirement. On that basis, denial of Modvat credit was held unsustainable. en-us Mon, 07 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 18:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54399 Modvat credit could not be denied merely because the assessee produced a certified photocopy of the Bill of Entry instead of a customs certificate, where the document contained the relevant import and duty particulars. Rule 57G(6), as substituted by Notification No. 15/98-C.E. (N.T.), allowed credit when the triplicate copy of the Bill of Entry was lost and the necessary particulars were certified by the proper customs officer. An authenticated photocopy marked true by the Superintendent at the port of import, and carrying the essential particulars of import and duty payment, satisfied that requirement. On that basis, denial of Modvat credit was held unsustainable. Case-Laws Central Excise Mon, 07 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54399