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2018 (8) TMI 538 - AT - Central ExciseCENVAT Credit - credit availed on the strength of Photocopy of bill of entry which was certified by the Custom Authority - Held that - The credit was availed by the appellant on photocopy but photocopy was certified by Custom Authority that means the bill of entry is not under doubt - Secondly he has produced various documents such as bills of entry along with copy of transport LR and Challan stock register gate inward register etc. which establish that the goods covered under the bill of entry has been received in the factory of the appellant and used in the manufacture of final product therefore merely the documents is the photocopy CENVAT cannot be denied particularly when other evidences show that the goods receipt is not in dispute. CENVAT Credit allowed - appeal allowed - decided in favor of appellant.
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