https://www.taxtmi.com/caselaws?id=86105 Modvat credit could not be denied merely because the inputs were supported by the original and triplicate copies of invoices rather than the duplicate copy during the initial stage of the invoice-based clearance system. The invoices were issued after the new system began, the Board had granted relaxation, and the documents showed converted gate passes valid for transport; as the goods were admittedly received from the manufacturer, refusal of credit on a purely technical ground was unjustified. Credit relating to the two invoices was required to be restored to the assessee. en-us Wed, 27 Mar 1996 00:00:00 +0530 Wed, 10 Aug 2011 12:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86105 Modvat credit could not be denied merely because the inputs were supported by the original and triplicate copies of invoices rather than the duplicate copy during the initial stage of the invoice-based clearance system. The invoices were issued after the new system began, the Board had granted relaxation, and the documents showed converted gate passes valid for transport; as the goods were admittedly received from the manufacturer, refusal of credit on a purely technical ground was unjustified. Credit relating to the two invoices was required to be restored to the assessee. Case-Laws Central Excise Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86105