https://www.taxtmi.com/caselaws?id=86516 Modvat credit under Rule 57G could not be refused merely because the invoice received with the goods did not bear the word "duplicate". The governing test was whether the document was in substance the supplier's duplicate invoice, and the claim had to be assessed on factual verification rather than on the invoice's form alone. Rejection without first confirming the nature of the invoice with the supplier was premature. Relief was available where verification established that the document accompanying the goods was in fact the duplicate copy. en-us Thu, 28 Nov 1996 00:00:00 +0530 Thu, 25 Aug 2011 13:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86516 Modvat credit under Rule 57G could not be refused merely because the invoice received with the goods did not bear the word "duplicate". The governing test was whether the document was in substance the supplier's duplicate invoice, and the claim had to be assessed on factual verification rather than on the invoice's form alone. Rejection without first confirming the nature of the invoice with the supplier was premature. Relief was available where verification established that the document accompanying the goods was in fact the duplicate copy. Case-Laws Central Excise Thu, 28 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86516