2009 (3) TMI 743

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..... said that bill of entry, the document which has been prescribed cannot be certified by the Customs officer in case the importer’s copy is lost for any reason. In fact, Revenue should have verified the fact whether the inputs have been received or not to ensure that there is no misuse of bill of entry and Cenvat credit. In the absence of any such investigation or verification, the appellant is eli .....

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..... were imported by the appellant and bill of entry was in their name only. Since the importer s copy of bill of entry was lost, they had obtained certificate from the Customs officer to show genuineness of the bill of entry. There is no dispute about receipt of the goods and eligibility of Cenvat. He also submits that Rule 9 does not bar availment of credit on the basis of certified copy of bill of .....

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..... of M/s. Sehmbey Products cited by the learned advocate. In that case, the invoices were lost and photo copies were got certified by the Central Excise Superintendent and in this case, certification has been made by the Customs. In view of the fact that bill of entry is in the name of the appellant and that there is no dispute about the receipt or utilization of the input, substantive requirement .....

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