https://www.taxtmi.com/caselaws?id=88364 Modvat credit cannot be denied solely because the assessee initially relied on the 6th copy of the invoice and later produced the original for verification, where the credit is otherwise linked to duty-paid inputs. Strict insistence on proving loss of the duplicate copy was treated as too rigid, because the procedural requirements are beneficial and meant to prevent misuse, not defeat substantive entitlement on minor lapses. As the original invoice had not been verified before rejection, the denial was unsustainable. The matter was remanded for verification of the original invoice and grant of credit if the document was found to be in order. en-us Mon, 16 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88364 Modvat credit cannot be denied solely because the assessee initially relied on the 6th copy of the invoice and later produced the original for verification, where the credit is otherwise linked to duty-paid inputs. Strict insistence on proving loss of the duplicate copy was treated as too rigid, because the procedural requirements are beneficial and meant to prevent misuse, not defeat substantive entitlement on minor lapses. As the original invoice had not been verified before rejection, the denial was unsustainable. The matter was remanded for verification of the original invoice and grant of credit if the document was found to be in order. Case-Laws Central Excise Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88364