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CENVAT Credit Allowed for Importers Using Photocopy of Courier Bill of Entry Due to Practical Constraints.

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....CENVAT credit - photo copy of courier Bill of Entry - bill of entry in case of courier is filed consolidated in respect of various importers, if that is so then it is not possible to every importer in a particular of bill of entry to possess the original bill of entry - credit allowed - AT....

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