2001 (9) TMI 153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the party has availed credit based on the attested copy of Bill of Entry. 2. Shri G.V. Shanmugasundaram, Consultant appearing for the appellants submitted that the party had lost triplicate copy of the Bill of Entry. On application filed by the party, the department has issued a certified copy of the Bill of Entry. In this situation he said that there is no justification to deny the Modvat cre....