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2013 (12) TMI 816 - AT - Central ExciseAdmissibility of Cenvat credit – Credit taken on Xerox copy of triplicate Bill of Entry - Certificate issued by Bank - Original Bill of Entry not available – Held that:- The Facility Notice No. 49/2010 issued by the Chief Commissioner of Customs, Mumbai Zone-II, dated 26.4.2010, in which a procedure is prescribed for taking Cenvat credit in case the EDI Bill of Entry is lost / misplaced / destroyed / mutilated - an importer can approach the authorised Bank with a request to obtain attested/certified copy of the Bill of Entry under which the duty was paid - the appellant has followed the procedure and produced the relevant certificate - Relying upon C.C.E., VAPI vs. MEHTA HWA FUH PLASTICS PVT. LTD. [2013 (1) TMI 527 - CESTAT, AHMEDABAD] - when the receipt of inputs and its final use in the manufacturing activity is not disputed, then the importer cannot be denied the Cenvat credit – the Cenvat credit was correctly availed by the appellant – Decided in favour of Assessee.
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