https://www.taxtmi.com/caselaws?id=86489 Modvat credit remained admissible on inputs used to manufacture packing material for packing the final excisable product, as prior decisions had already rejected denial on that basis. The credit claim could not be refused merely because the duplicate invoice was unavailable when it was said to have been lost or misplaced; the department had to examine the original invoice and other supporting evidence to verify duty payment and the genuineness of the claim. The packing material issue was resolved in favour of the assessee, while the invoice issue required fresh verification and reconsideration on remand. en-us Fri, 06 Sep 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86489 Modvat credit remained admissible on inputs used to manufacture packing material for packing the final excisable product, as prior decisions had already rejected denial on that basis. The credit claim could not be refused merely because the duplicate invoice was unavailable when it was said to have been lost or misplaced; the department had to examine the original invoice and other supporting evidence to verify duty payment and the genuineness of the claim. The packing material issue was resolved in favour of the assessee, while the invoice issue required fresh verification and reconsideration on remand. Case-Laws Central Excise Fri, 06 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86489