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2017 (7) TMI 90 - CESTAT AHMEDABADCENVAT credit - duty paying invoices - attested copy of bill of entry - Held that: - after the assessee lost the relevant copy of bill of entry for necessary for availing CENVAT credit, they obtained attested copy of bill of entry from the Customs authority. I find that there is no dispute on the issue of receipt of the goods mentioned under said bill of entry in the factory of the assessee and also its use - credit availed on the duty paid as mentioned in the attested copy of Bill of Entry is admissible to them. Reliance was placed in the case of COMMISSIONER OF C. EX. & CUS., VADODARA-II Versus STEELCO GUJARAT LTD. [2010 (2) TMI 307 - GUJARAT HIGH COURT], where it was held that mere zerox copy by itself should not be made the basis of allowing the credit but where the assessee has made efforts to get the said xerox copy attested by the Range Superintendent of the supplier's end and has established beyond doubt that the duty stands paid on the goods and the goods stand received by him, denial of credit on this procedural irregularity would not be justified. The copy of the report be handed over to the assessee-appellant for providing an opportunity to rebut the observations in the said report - appeal allowed by way of remand.
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