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2012 (9) TMI 741 - AT - Central ExciseDemand and penalty - cenvat credit - whether credit cannot be taken on the basis of photocopy/true copy of the bill of entry – Held that:- Goods were received in factory in 2005 and the original bill of entry admittedly was available till 14-4-06 and thereafter only it got misplaced according to the respondents - bill of entry was available till the credit was taken i.e. for more than a year. How it disappeared thereafter is something for which no explanation whatsoever has been putforth by the respondents - credit cannot be allowed on the basis of photocopy of bill of entry – In favor of Revenue
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