https://www.taxtmi.com/caselaws?id=90422 Credit on the strength of an original invoice was held permissible only where the duplicate invoice was lost in transit; detention of the duplicate by trade tax authorities did not meet that requirement, so the corresponding credit was disallowed. Credit based on documents issued by dealers who had purchased inputs directly from manufacturers was treated as admissible where the invoices contained the required particulars and were accepted as valid duty paying documents under the applicable rules and notification. The result was limited disallowance of credit of Rs. 800, while the balance of the credit claim was sustained. en-us Tue, 14 Oct 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90422 Credit on the strength of an original invoice was held permissible only where the duplicate invoice was lost in transit; detention of the duplicate by trade tax authorities did not meet that requirement, so the corresponding credit was disallowed. Credit based on documents issued by dealers who had purchased inputs directly from manufacturers was treated as admissible where the invoices contained the required particulars and were accepted as valid duty paying documents under the applicable rules and notification. The result was limited disallowance of credit of Rs. 800, while the balance of the credit claim was sustained. Case-Laws Central Excise Tue, 14 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90422