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2008 (10) TMI 155 - AT - Central ExciseRule 57T(8) of the CER, 1944 permitted credit on attested photocopies of B/E if the Assistant Collector is satisfied that the duplicate copy of invoice or triplicate copy of B/E have been lost in transit – but Appellant did not intimate the Assistant Commissioner about the loss of the documents – however, denial of huge credit mere for procedural lapse, is not justified – credit allowed but appellant should be penalized for his lapse – contention of appellant that Guide should be considered for capital goods credit as a part of the Coke Oven Battery is without any merit – appeal partly allowed
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