https://www.taxtmi.com/caselaws?id=90234 Modvat credit depended on compliance with the prescribed documentary conditions and proof that inputs were received and duty had been paid. Credit on a xerox copy of an invoice was not sustainable on the material available because the original duty-paying document was required, subject only to limited exceptions where loss of the duplicate copy was proved and supporting evidence was produced. By contrast, a later procedural requirement that the dealer maintain a godown could not, by itself, invalidate invoices already issued for Modvat purposes. The actual receipt, transport and use of the goods still had to be verified through documentary proof. en-us Fri, 11 Dec 1998 00:00:00 +0530 Wed, 05 Oct 2011 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90234 Modvat credit depended on compliance with the prescribed documentary conditions and proof that inputs were received and duty had been paid. Credit on a xerox copy of an invoice was not sustainable on the material available because the original duty-paying document was required, subject only to limited exceptions where loss of the duplicate copy was proved and supporting evidence was produced. By contrast, a later procedural requirement that the dealer maintain a godown could not, by itself, invalidate invoices already issued for Modvat purposes. The actual receipt, transport and use of the goods still had to be verified through documentary proof. Case-Laws Central Excise Fri, 11 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90234