https://www.taxtmi.com/caselaws?id=87622 Modvat credit was available only against the notified invoice document prescribed by the rules. A defect in documentation could be treated as curable only where the assessee showed that the duplicate or transporter's copy had accompanied the goods, was genuinely unavailable, or was otherwise lost despite compliance. Mere production of an extra copy of the invoice was insufficient. The claim to credit therefore depended on proof of the duplicate invoice and satisfactory explanation for its non-production, together with verification of the duty-paid nature of the goods. en-us Mon, 10 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87622 Modvat credit was available only against the notified invoice document prescribed by the rules. A defect in documentation could be treated as curable only where the assessee showed that the duplicate or transporter's copy had accompanied the goods, was genuinely unavailable, or was otherwise lost despite compliance. Mere production of an extra copy of the invoice was insufficient. The claim to credit therefore depended on proof of the duplicate invoice and satisfactory explanation for its non-production, together with verification of the duty-paid nature of the goods. Case-Laws Central Excise Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87622