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2010 (9) TMI 262 - CESTAT AHMEDABADDuty - confirmed against the applicant by denying them the benefit of modvat credit availed - imported capital goods - bill of entry has not been produced before the authorities and the credit has been availed only on the basis of xerox copies of the bills of entry - document for the purposes of availing credit, was lost by them and they have already applied for procuring a copy from the customs - Held that: - set aside the impugned order and remand the matter to original adjudicating authority
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