Cenvat Credit Valid for Importers Despite Absence of Original Bill of Entry; Photocopies Accepted as Proof.

When common bill of entry in the name of several importers is filed by the courier agency and photocopies are given to the importers with the importers name appearing in it, the Cenvat credit cannot be denied to the importer on the ground that the original bill of entry in the name of importer was not produced. - AT .....

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