https://www.taxtmi.com/caselaws?id=88985 Modvat credit on invoices alleged to be duplicate copies could not be finally sustained without verification of the underlying records. The factual position had to be checked from the issuing Range Office and the consignor to determine whether the invoices were genuinely duplicate copies or valid original documents. Because this material fact remained unresolved, the existing finding was treated as insufficient for final disposal on merits. The matter was therefore remanded to the Assistant Commissioner for de novo adjudication with directions to verify the invoice position. en-us Mon, 02 Feb 1998 00:00:00 +0530 Thu, 22 Sep 2011 16:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88985 Modvat credit on invoices alleged to be duplicate copies could not be finally sustained without verification of the underlying records. The factual position had to be checked from the issuing Range Office and the consignor to determine whether the invoices were genuinely duplicate copies or valid original documents. Because this material fact remained unresolved, the existing finding was treated as insufficient for final disposal on merits. The matter was therefore remanded to the Assistant Commissioner for de novo adjudication with directions to verify the invoice position. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88985