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2009 (3) TMI 743 - AT - Central ExciseCenvat/Modvat - Documents for availing credit - Held that: - bill of entry is in the name of the appellant and that there is no dispute about the receipt or utilization of the input, substantive requirement of law has been fulfilled - Further, it cannot be said that bill of entry, the document which has been prescribed cannot be certified by the Customs officer in case the importer’s copy is lost for any reason. In fact, Revenue should have verified the fact whether the inputs have been received or not to ensure that there is no misuse of bill of entry and Cenvat credit. In the absence of any such investigation or verification, the appellant is eligible for the credit - appeal allowed - decided in favor of appellant.
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