https://www.taxtmi.com/caselaws?id=88630 Modvat credit could not be denied merely because the dealer used an original invoice without the duplicate copy, where the Revenue produced no evidence that the goods were not duty paid. The only defect was procedural, and denial of credit in those circumstances would treat a documentation lapse as if it defeated a substantive entitlement. The doctrine of better title did not help the Revenue because the foundational fact of non-duty-paid goods was not established. The respondent was therefore entitled to the credit, and the challenge to that allowance failed. en-us Mon, 13 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88630 Modvat credit could not be denied merely because the dealer used an original invoice without the duplicate copy, where the Revenue produced no evidence that the goods were not duty paid. The only defect was procedural, and denial of credit in those circumstances would treat a documentation lapse as if it defeated a substantive entitlement. The doctrine of better title did not help the Revenue because the foundational fact of non-duty-paid goods was not established. The respondent was therefore entitled to the credit, and the challenge to that allowance failed. Case-Laws Central Excise Mon, 13 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88630