2001 (9) TMI 153

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..... hat the party has availed credit based on the attested copy of Bill of Entry. 2. Shri G.V. Shanmugasundaram, Consultant appearing for the appellants submitted that the party had lost triplicate copy of the Bill of Entry. On application filed by the party, the department has issued a certified copy of the Bill of Entry. In this situation he said that there is no justification to deny the Modvat cr .....

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..... SRF Ltd. [2000 (36) RLT 90] wherein it was held that photocopy of bill of entry duly attested by Customs and TR-6 challan is acceptable as valid duty paying documents. In the facts and circumstances there is no justification for denying the Modvat credit as rightly argued by the appellants' representative. In view of the aforesaid decision of the Tribunal I accept the contention of the party and .....

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