CENVAT Credit Case: Bill of Entry as Original Duty Document; Challans Valid for Additional Duty Credit Claims.

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....CENVAT Credit - supplementary invoices/document on which credit taken - In the instance case the original duty paying document is bill of entry and the challans are the documents on the strength of which additional duty has been paid. Thus, even going by the logic given by the Commissioner in the impugned order there is no bar on availing credit on the strength of challans - AT....