2013 (12) TMI 1135

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Full Text of the Document

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....ent. ORDER The short-issue involved in the present appeal of the Revenue is as to whether the respondent is entitled to avail the Cenvat credit of Rs. 44841/- on the basis of certified copy of Bill of Entry. The contention of the respondent is that inasmuch as triplicate copy of the Bill of Entry which is prescribed document for availing the credit was lost by them, they approached the proper of....