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2008 (7) TMI 95 - SC - Central Excise
Credit – goods (MT Scrap) directly transferred by the importer to the Unit of the assessee from the Port – in this case as per sub-rule (2) of Rule 57G the relevant document indicating payment of duty would be Bill of Entry – since assessee had produced the B/E indicating that importer had paid duty at the time of import, Credit for the duty paid on the imported goods cannot be denied – but in respect of quantity of 212.659 MT scrap, triplicate copy of B/E was not produced, so credit is denied