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2010 (4) TMI 485 - CESTAT, NEW DELHICenvat/Modvat - documents for taking credit - The appellant imported the impugned goods and took credit on the basis of triplicate copy of bill of entry generated on EDI system. The original authority in pursuance of the show cause notice denied the credit holding that in terms of Rule 57G(3)(k), the credit can be taken only on the basis of duplicate copy of bill of entry generated on Electronic Data Interchange System installed in the Customs or Central Excise Commissionerate. The said order has been upheld by the Commissioner (Appeals). Held that - in the light of the decision of India Cements Ltd. v. C.C.E 2008 -TMI - 54885 - CESTAT, SOUTH ZONAL BENCH, CHENNAI, appellant have bought duty paid imported goods and used the same in the factory for manufacture. Appellant is eligible for credit.
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