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2005 (5) TMI 451 - AT - Central ExciseExtract: ........ Photocopy of Triplicate copy of Bill of Entry cannot be considered as proper document for the purpose of Modvat credit, as it is a matter of common sense that any number of photocopy can be obtained from the original. As such, we are of the view that impugned order is unsustainable and accordingly set aside the same. Appeal of revenue is allowed.
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