https://www.taxtmi.com/caselaws?id=77200 HC upheld the Tribunal's order allowing Cenvat credit based on an attested xerox (triplicate) invoice where the assessee demonstrated efforts to obtain attestation, showed duty was paid and goods received. The court held that mere xerox alone is insufficient to grant credit, but once payment and receipt are established, denying credit solely for this procedural irregularity is unjustified. The Tribunal's decision was affirmed. en-us Fri, 19 Feb 2010 00:00:00 +0530 Mon, 17 Nov 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77200 HC upheld the Tribunal's order allowing Cenvat credit based on an attested xerox (triplicate) invoice where the assessee demonstrated efforts to obtain attestation, showed duty was paid and goods received. The court held that mere xerox alone is insufficient to grant credit, but once payment and receipt are established, denying credit solely for this procedural irregularity is unjustified. The Tribunal's decision was affirmed. Case-Laws Central Excise Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77200