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2003 (11) TMI 255 - CESTAT, KOLKATAExtract: .......ificate issued by the importer is a document evidencing payment of additional duty of Customs. As such, the lower authority has rightly held that such certificate along with photocopy of the Bill of Entry is sufficient for the purposes of Cenvat credit. I do not find any merits in the appeals filed by the Revenue. The same are accordingly rejected.
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