Cenvat credit cannot be denied when original invoices are lost in transit but receipt of duty paid goods is verifiable.

Credit on duty paid goods could not be denied merely because the original and duplicate invoices were lost in transit, where the goods were admittedly received and an extra copy of the invoice was available in the claimant's name. The entitlement turned on whether a duty-related document evidencing receipt of the goods could be verified on the facts, and the record showed that the invoice particulars and receipt of goods were not in dispute. On that basis, the absence of the original documents did not defeat credit, because the documentary claim remained otherwise verifiable.

---

---

Issues: Whether credit could be denied when the original and duplicate invoices were lost in transit but the goods were duly received and an extra copy of the invoice was available.

Analysis: The entitlement to credit turned on the availability of a duty-related document evidencing receipt of the duty paid goods. The record showed that the original and duplicate copies of the invoices had been lost during transit, but the extra copy stood in the appellant's name and the receipt of duty paid goods from the refinery was not in dispute. In these circumstances, the absence of the original documents did not defeat credit when the factual basis for the claim was otherwise verifiable.

Conclusion: Credit could not be denied merely because the original and duplicate invoices were lost in transit, and the extra copy of the invoice was sufficient on the facts of the case.

Ratio Decidendi: Where duty paid goods are received and the invoice particulars are otherwise verifiable, credit cannot be denied solely because the original and duplicate invoices were lost in transit and an extra copy is produced.

---