https://www.taxtmi.com/caselaws?id=88834 Modvat credit under Rule 57G was treated as admissible where the assessee could establish the duty-paid character of the inputs through photocopies of the Bill of Entry and Proforma B after the originals were lost following submission for defacement. The available documents were not challenged as false, and no fraud, misuse, or prior double availment of credit was alleged. As the goods were raw materials or components and the supporting material otherwise showed duty payment, credit could not be denied merely because the original prescribed documents were unavailable. The denial of credit was therefore unsustainable and consequential relief followed. en-us Thu, 23 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 16:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88834 Modvat credit under Rule 57G was treated as admissible where the assessee could establish the duty-paid character of the inputs through photocopies of the Bill of Entry and Proforma B after the originals were lost following submission for defacement. The available documents were not challenged as false, and no fraud, misuse, or prior double availment of credit was alleged. As the goods were raw materials or components and the supporting material otherwise showed duty payment, credit could not be denied merely because the original prescribed documents were unavailable. The denial of credit was therefore unsustainable and consequential relief followed. Case-Laws Central Excise Thu, 23 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88834